A proposed expansion project is expected to increase sales of Refresh Inc. by $$40,000$ and increase cash expenses by $$20,000.$ The project will cost $$40,000$ in capital expenditure and be depreciated using straight$-$line depreciation to a zero book value over the $5-$year life of the project. The store has a marginal tax rate of $35$ percent. What is the operating cash flow of the project in year $2?$ Select the choice that is closest to your answer.

$$ $$14,100$

$$15,400$

$$15,800$

$$16,400$