King Nothing is evaluating a new $6-$year project that will have annual sales of $$435,000$ and costs of $$299,000.$ The project will require fixed assets of $$535,000,$ which will be depreciated on a $5-$year MACRS schedule. The annual depreciation percentages are $20\mathrm{.}00$ percent, $32\mathrm{.}00$ percent, $19\mathrm{.}20$ percent, $11\mathrm{.}52$ percent, $11\mathrm{.}52$ percent, and $5\mathrm{.}76$ percent, respectively. The company has a tax rate of $23$ percent. What is the operating cash flow for Year $3?$

Multiple Choice

$$183,814$

$$128,346$

$$54,906$

$$118,895$

$$125,228$