A potential project requires the purchase of $$612,000$ of equipment. The equipment will be depreciated straight$-$line to a zero book value over the three$-$year life of the project. The equipment can be scraped at the end of the project for $45$ percent of its original cost. Annual sales from this project are estimated at $$418,000$ with cash expenses of $$287,000.$ Net working capital equal to $25$ percent of sales will be required to support the project. The required return is $12$ percent and the tax rate is $30$ percent. What is the operating cash flow in Year $2$ of the project?

$$132,800$

$$164,500$

$$156,550$

$$152,900$

$$198,550$