A firm just invested $600,000 in a manufacturing process that is estimated to generate annual cash flow of $250,000 for each of the next five years. At the end of year 5, there is no market for the product and no salvage value for the process. If a manufacturing problem delays plant start-up for one year (leaving only four years of process) what additional after tax cash flow is required to maintain the same internal rate of return as if no delay has occurred.