your compang has spent $230000 on research to develop a new computer game. the firm is planning to spend $43000 on a machine to produce the new game. shipping and installation costs of the new machine will be capitalized and depreciated; they total $5300. the machine has an expected life of 10 years, a $28000 estimated resale value, and falls under the MACRS 15 year class life. revenue from the new game is expected to be $330000 per year with costs of $130000 per year. the firm has a tax rate of 21 percent an opportunity cost of capital of 12 percent, and it expects net working capital to increase by $53000 at the beginning of the project. what will be the net cash flow for year one of this project?