Balboni Architecture is considering a project that will produce incremental annual sales of $$361,000$ and increase cash expenses by $$198,000.$ If the project is implemented, taxes will increase from $$31,000$ to $$47,000.$ The company is debt$-$free. What is the amount of the operating cash flow?

$$172,000$

$$147,000$

$$122,000$

$$138,000$

$$163,000$