A company has the following income statement and balance sheet:

INCOME STATEMENT

Sales $1,000

Costs 600

Depreciation 250

EBIT $ 150

Interest expens 50

EBT $ 100

Taxes (40%) 40

Net income $ 60

BALANCE SHEET

Cash $ 20 Accounts payable $ 30

Short-term investments 30 Accruals 50

Accounts receivable 20 Notes payable 10

Inventory 60 Current liabilities 90

Current assets 130 Long-term debt 70

Gross fixed assets 140 Common stock 30

Accumulated deprec. 40 Retained earnings 40

Net fixed assets 100 Total common equity 70

Total assets $230 Total liab. & equity $230

If the Total Operating Capital FOR THE LAST YEAR WAS $120, what is the current year's Free Cash Flow?