17) A gym owner is considering opening a location on the other side of town. The new facility will cost $1.54 million and will be depreciated on a straight-line basis over a 20 -year period. The new gym is expected to generate $573,000 in annual sales. Variable costs are 42 percent of sales, the annual fixed costs are $93,300, and the tax rate is 21 percent. What is the operating cash flow? A) $205,012 B) $232,376 C) $338,755 D) $110,614 E) $265,990