FBT expects to generate $92,000 in sales in the long term. It's operating costs, excluding depreciation, are 75% of sales. The company has only one asset, a machine that was just purchased for $150,000. The machine will be depreciated according to the MACRS 3-year class of assets. FBT's marginal tax rate is 35%, and it has no debt. Compute the company's (a) net income and (b) after-tax operating cash flow for the next 4 years.