Alpha Toys is contemplating replacing the existing remote control fighter plane with an improved version that can be flown for up to 1 mile from the transmitter. The cost to develop and buy equipment to produce the new plane is $200,000. The new plan will be sold for 4 years at which time technology will advance to a point that a new more advanced plane will be produced. The plane being considered should increase company sales by $85,000 per year. Equipment to produce the new plane will be depreciated using the MACRS 3 year class life. Alpha's tax rate is 40% and discount rate is 14%. What is the predicted operating cash flow in year 2?