KADS, Incorporited, has spent $400,000 on research to develop a new computer game. The furm is planning to spend $50,000 on a machine to produce the new game Shipping and installation costs of the machine will be capitalired and depteciated, they total $50,000. The machine has an expected life of thiee years, a \$10,000 estimated resale value and Falls under the MACPS five year class He. Revenue from the new game is expected to be \$500,000 per year, with cosits of $200,000 per yeat. The firm has a tax rate of 24 percent an opportunity cost of copilal of 15 percent, and it expects net working capitai to increase by $25,000 at the beginning of the project. What will the year 3 free cash thow for the project be? Multiple Choice $279980 $97400 $212700 $222600