Bad Company has a new 4-year project that will have annual sales of 9400 units. The price per unit is $20.90 and the variable cost per unit is $8.65. The project will require fixed assets of $104,000, which will be depreciated on a 3-year MACRS schedule. The annual depreciation percentages are 33.33 percent, 44.45 percent, 14.81 percent, and 7.41 percent, respectively. Fixed costs are $44,000 per year and the tax rate is 35 percent. What is the operating cash flow for Year 3?

A: $55,347

B: $51,638

C: $30,293

D: $58,541

E: $80,238