Grind Co$.$ is considering replacing an existing machine. The new machine is expected to reduce labor costs by $$139,000$ per year for $5$ years. Depreciation on the new machine is $$69,000$ per year compared with $$32,000$ on the old machine. In addition, inventory will increase from $$250,000$ at t$=1$ to $$308,000$ at t$=2$ and remain there until the end of the project. The tax rate is $30\%.$ What is the relevant cash flow in year $2?$