Coffee Corporation has provided the following information concerning a capital budgeting project: Tax rate 30% Expected life of the project 3 Investment required in equipment $ 180,000 Salvage value of equipment $ 0 Annual sales $ 300,000 Annual cash operating expenses $ 80,000 The company uses straight-line depreciation on all equipment. The total cash flow net of income taxes in year 2 is: 154,000 O 172,000 O 112,000 O 160,000