A company is considering a new 6-year project that will have annual sales of $225,000 and costs of $140,000. The project will require fixed assets of $259,000, which will be depreciated on a 5-year MACRS schedule. The annual depreciation percentages are 20.00 percent, 32.00 percent, 19.20 percent, 11.52 percent, 11.52 percent, and 5.76 percent, respectively. The company has a tax rate of 34 percent. What is the operating cash flow for Year 2?

a)66245 b)73008 c)57079 d)84279 e)70777