A gym owner is considering opening a location on the other side of town. The new facility will cost $$1\mathrm{.}40$ million and will be depreciated on a straight$-$line basis over a $20-$year period. The new gym is expected to generate $$545,000$ in annual sales. Variable costs are $54$ percent of sales, the annual fixed costs are $$87,700,$ and the tax rate is $21$ percent. What is the operating cash flow? $$167,800$ $$143,470$ $$302,380$ $$191,000$ $$93,200$