Fairfax Paint operates stores in Virginia. The firm is evaluating the Vienna project, which would involve opening a new store in Vienna. During year 1, Fairfax Paint would have total revenue of 362,000 dollars and total costs of 280,000 dollars if it pursues the Vienna project, and the firm would have total revenue of 310,000 dollars and total costs of 253,000 if it does not pursue the Vienna project. Depreciation taken by the firm would be 65,000 dollars if the firm pursues the project and 45,000 dollars if the firm does not pursue the project. The tax rate is 45 percent. What is the relevant operating cash flow (OCF) for year 1 of the Vienna project that Fairfax Paint should use in its NPV analysis of the Vienna project? What if the project would require an initial investment in equipment of 790,000 dollars that would be depreciated using MACRS where the depreciation rates in years 1, 2, 3, and 4 are 40 percent, 22 percent, 22 percent, and 16 percent, respectively. At the end of the project in 2 years, the equipment would be sold for an expected after-tax cash flow of 12,800 dollars. In year 2 of the project, relevant revenue associated with the project would be 311,800 dollars and relevant costs associated with the project would be 295,600 dollars. The tax rate is 40 percent. What is the relevant operating cash flow (OCF) associated with the project expected to be in year 2?