A company is considering a new $6-$year project that will have annual sales of $$231,000$ and costs of $$144,000.$ The project will require fixed assets of $$263,000,$ which will be depreciated on a $5-$year MACRS schedule. The annual depreciation percentages are $20\mathrm{.}00$ percent, $32\mathrm{.}00$ percent, $19\mathrm{.}20$ percent, $11\mathrm{.}52$ percent, $11\mathrm{.}52$ percent, and $5\mathrm{.}76$ percent, respectively. The company has a tax rate of $40$ percent. What is the operating cash flow for Year $2?$