King Nothing is evaluating a new 6-year project that will have annual sales of $400,000 and costs of $278,000. The project will require fixed assets of $500,000, which will be depreciated on a 5 -year MACRS schedule. The annual depreciation percentages are 20.00 percent, 32.00 percent, 19.20 percent, 11.52 percent, 11.52 percent, and 5.76 percent, respectively. The company has a tax rate of 21 percent. What is the operating cash flow for Year 3 ? Multiple Cholce $116,540 $113,880 $172,220 $45,780 $108,476