You have just completed a $12,000 feasibility study for a new shop in some retail space you own. You bought the space two years ago for $100,000, and if you sold it today, you would net $120,000 after taxes. Outfitting the space for a shop would require a capital expenditure of $35,000 plus an initial investment of $6,000 in inventory. What is the correct initial cash flow for your analysis of the shop opportunity