A company is considering a new $6-$year project that will have

annual sales of $$222,000$ and costs of $$138,000.$ The project will

require fixed assets of $$257,000,$ 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 $2$