I Am having trouble finding the change in FA for year 3, all other work has been verified correct:

KADS, Inc., has spent $410,000 on research to develop a new computer game. The firm is planning to spend $210,000 on a machine to produce the new game. Shipping and installation costs of the machine will be capitalized and depreciated; they total $51,000. The machine has an expected life of three years, a $76,000 estimated resale value, and falls under the MACRS 7-year class life. Revenue from the new game is expected to be $610,000 per year, with costs of $260,000 per year. The firm has a tax rate of 40 percent, an opportunity cost of capital of 11 percent, and it expects net working capital to increase by $105,000 at the beginning of the project.

Year	0	1	2	3
Sales	0	0	0	0
Fixed Costs	0	20500	20500	20500
Depreciation	0	-19998	-26670	-8886
Ebit	0	502	-6170	11614
Taxes	0	-175.7	2159.5	-4064.9
Net Income	0	326.3	-4010.5	7549.1
Depreciation	0	19998	26670	8886
OCF	0	20324.3	22659.5	16435.1
CHNG NWC	-1500			1500
CHNG FA	-60000
Total Cash Flow	-61500	20324.3	22659.5