C&S Corporation is analyzing a proposed 3-year project using standard sensitivity analysis. The company expects to sell 14,000 units, 5 percent. The expected variable cost per unit is $8 and the expected fixed costs are $30,000. The fixed and variable cost estimates are considered accurate within a 5 percent range. The sales price is estimated at $17 a unit, 4 percent. The project requires an initial investment of $162,000 for equipment that will be depreciated using the straight-line method to zero over the project's life. The equipment can be sold for $29,000 at the end of the project. The project requires $15,000 in net working capital up front. The discount rate is 12 percent and tax rate is 25 percent. What is the operating cash flow in year 2 under the optimistic case scenario?

		$88,350
		$96,417
		$103,257
		$108,410
		$114,958 **Show work please!