Agritech Company is analyzing a proposed 5-year project using standard sensitivity analysis. The company expects to sell 27,000 units, 5 percent. The expected variable cost per unit is $20.80 and the expected fixed costs are $160,000. The fixed and variable cost estimates are considered accurate within a 5 percent range. The sales price is estimated at $36.00 a unit, 5 percent. The project requires an initial investment of $320,000 for equipment that will be depreciated using the straight-line method to zero over the project's life. The equipment can be sold for $50,000 at the end of the project. The project requires $42,000 in net working capital up front. The discount rate is 12 percent and tax rate is 25 percent. What is the operating cash flow in year 2 under the optimistic case scenario?