KADS, Inc., has spent $300,000 on research to develop a new computer game The firm Is planning to spend $150,000 on a machine to produce the new game. Shipping and installation costs of the machine will be capitalized and depreciated; they total $20,000. The machine has an expected life of five years, a $60,000 estimated resale value, and falls under the MACRS seven-year class life (depreciation of 14.29%. 24 49%. 17.49%. 12.49%, and 8.93% m years 1, 2, 3, 4, and 5 respectively). Revenue from the new game is expected to be S8C0.000 per year, with costs of $350,000 per year. The firm has a tax rate of 40 percent, an opportunity cost of capital of 12 percent, and it expects net working capital to Increase by $50,000 at the beginning of the project What will the YEAR 3 (ONLY YEAR 31) estimated after-tax cash flow for this project be? Select one: a $168, 107 $252, 160 $281, 893 $.197, 840