Kangaroo Enterprises is considering a new product that it anticipates will sell for four years. The production equipment would cost $150,000 and would be classified as five-year property for MACRS. The equipment will be sold for $15,000 at the end of the project. Taking on the project would require the company add $5,000 in net working capital. Sales are expected to be $56,000 for each of the four years with variable costs equal 40 percent of sales and fixed costs are $5,600. Kangaroo Ent. spent $500 manufacturing samples of the new product. MACRS depreciation allowance percentages are provided in table below. The firm's tax rate is 21 percent. 1 4 Year MACRS rates 2 32.00 3 19.20 5 11.52 6 5.76 20.00 11.52 What is the operating cash flow for the third year of the project? Multiple Choice d $16,072 O $12.794 $28,168 O O None of the above. o $32,592