A gym owner is considering opening a location on the other side of town. The new facility will cost $$1\mathrm{.}43$ million and will be depreciated on a straight$-$line basis over a $20-$year period. The new gym is expected to generate $$551,000$ in annual sales. Variable costs are $53$ percent of sales, the annual fixed costs are $$88,900,$ and the tax rate is $40$ percent. What is the operating cash flow?

Multiple Choice

$$173,542$

$$96,628$

$$198,670$

$$130,642$

$$305,860$