A project with a life of 8 years is expected to provide annual sales of $280,000 and costs of $189,000. The project will require an investment in equipment of $520,000, which will be depreciated on a straight-line method over the life of the project. You feel that both sales and costs are accurate to +/15 percent. The tax rate is 21 percent. What is the annual operating cash flow for the best-case scenario?