A car repair shop owner is considering opening a location on the other side of town. The new facility will cost $1.50 million and will be depreciated on a straight-line basis over a 20-year period. The new shop is expected to generate $560,000 in annual sales. Variable costs are 46 percent of sales, the annual fixed costs are $91,700, and the tax rate is 24 percent. What is the operating cash flow?

$218,900

$180,184

$215,844

$178,132

$166,344