Kima Kitchen is evaluating a project that would require an initial investment in equipment of $120000 and that is expected to last for 3 years. MACRS depreciation would be used where the depreciation rates in years 1, 2, 3, and 4 are 45%, 25%, 20% and 10%, respectively. For each year of the project, Kima Kitchen expects relevant annaual revenue associated with the project to be $87000 and relevant annual costs associated with the project to be $31000. The tax rate is 50 percent. What is (X plus Y) if X is the relevant operating cash flow (OCF) associated with the project expected in year 1 of the project and Y is the relevant OCF associated with the project expected in year 3 of the project?