A gym owner is considering opening a location on the other side of town. The new facility will cost $1.39 million and will be depreciated on a straight-line basis over a 20-year period. The new gym is expected to generate $543,000 in annual sales. Variable costs are 53 percent of sales, the annual fixed costs are $87,300, and the tax rate is 21 percent. What is the operating cash flow? A) $83,094 B) $147244 C) $178,642 D) $192,235 E) $320,530