Cardinals is considering a project with a five$-$year life. The project requires $$110,000$ of fixed assets and this investment will be depreciated evenly over the next $5$ years. Variable costs equal $71$ percent of sales, fixed costs are $$9,600,$ and the tax rate is $35$ percent. What is the operating cash flow for year $4$ given the following sales estimates of $$22,000$ and straight$-$line depreciation?