Gray aviation is evaluating a $6$ year project that would require an initial investment in equip.ent of $$440000.$ Accelerated depreciation would be used where the depreciation rates in year $1,$ year $2,$ year $3$ and $4$ would be $45\%,30\%,15\%,$ and $10\%.$ In year $1,$ the project is expected to have relevant revenue of $$481000$ and relevant variable costs of $$256000.$ In addition, gray aviation would have one source of fixed cost associated with the project. Yesterday, Gray aviation signed a deal with Lake Partners to develop an advertising campaign of the project. The term of the deal required Gray aviation to pay lake partners either $$65000$ in $1$ year if the project is pursued of $$92000$ in $1$ year if the project is not pursued. The tax rate is $20$ percent. What is the opercash flow for year $1$ that Gray aviation should use in its NPV analysis of the project? Should round your answer to the nearest dollar