A $7-$year project is expected to provide annual sales of $$221,000$ with costs of $$97,500.$ The equipment necessary for the project will cost $$360,000$ and will be depreciated on a straight$-$line method over the life of the project. You feel that both sales and costs are accurate to $+/15$ percent. The tax rate is $21$ percent. What is the annual operating cash flow for the worst$-$case scenario?