If 3T Co decides to take on an opportunity project that will increase sales by $160,000 but also increase operating costs by $51,000. The book value of the equipment is $40,000 and will be depreciated using straight-line depreciation to a zero-book value over the 4-year life of the project. The company has a marginal tax rate of 35%. What is the operating cash flow of the project using the tax shield approach?