A company is analyzing a proposed 3-year project using standard sensitivity analysis. The company expects to sell 18,000 units, 4 percent. The expected variable cost per unit is $13, and the expected fixed costs are $70,000. The fixed and variable cost estimates are considered accurate within a 5 percent range. The sales price is estimated at $24 a unit, 5 percent. The project requires an initial investment of $174,000 for equipment that will be depreciated using the straight-line method to zero over the project's life. The equipment can be sold for $58,000 at the end of the project. The project requires $30,000 in net working capital for the three years. The discount rate is 11% percent and tax rate is 25 percent. What is the operating cash flow for year 2 under the optimistic case scenario?

$151,287

$145,039

$139,620

$133,447

$127,508