DSSS Corporation is considering a new project to manufacture widgets. The cost of the manufacturing equipment is $135,000. The cost of shipping and installation is an additional $15,000. Sales are expected to be $315,000 per year. Cost of goods sold will be 70% of sales. At the beginning of the project, an increase in net working capital of $10,000 is required. At the end of three years, DSSS plans on ending the project and selling the manufacturing equipment for $20,000. The marginal tax rate is 40% and DSSS Corporation's appropriate discount rate is 15%. Assume the equipment is fully depreciated at the end of the third year. What is the TOTAL cash flow for the final year of this project (year 3)?

none of the answers are correct

$76,700

$98,700

$56,700

$106,700