A gym owner is considering opening a location on the other side of town. The new facility will cost $$1\mathrm{.}49$ million and will be depreciated on a straight$-$line basis over a $20-$year period. The new gym is expected to generate $$563,000$ in annual sales. Variable costs are $47$ percent of sales, the annual fixed costs are $$91,300,$ and the tax rate is $25$ percent. What is the operating cash flow?

Multiple Choice

$$70,398$

$$225,715$

$$372,400$

$$229,818$

$$173,943$