Nesrin Open Technologies $($NOT$)$ plans to replace one of its servers with a more recent model. The existing

machine can be sold for $$85,000$ today and its book value is $$75,000.$ Annually, it costs $$105,715$ to operate

the existing machine, not counting depreciation, and the expected salvage value in five years is $$25,000$ for

the old machine. The new machine will cost $$70,000$ per year to operate $($excluding depreciation$)$ and its

purchase price, including shipping and installation, is $$200,000.$ Its annual depreciation expense will be

$$10,000,$ compared to $$12,500$ for the existing machine. The new machine will require an increase in

inventories of $$10,000.$ After five years, the new machine will be sold for its book value of $$150,000.$ The

firm's cost of capital is $10$ percent and its marginal tax rate is $30$ percent. The first year's after$-$tax operating

cash flow for this project is closest to: