You have just completed a $ $24$ comma $000$$$24,000$ feasibility study for a new coffee shop in some retail space you own. You bought the space two years ago for $ $99$ comma $000$$$99,000,$ and if you sold it$$ today, you would net $ $114$ comma $000$$$114,000$ after taxes. Outfitting the space for a coffee shop would require a capital expenditure of $ $27$ comma $000$$$27,000$ plus an initial investment of $ $5$ comma $100$$$5,100$ in inventory. What is the correct initial cash flow for your analysis of the coffee shop$$ opportunity?