King Nothing is evaluating a new 6-year project that will have annual sales of $410,000 and costs of $284,000. The project will require fixed assets of $510,000, 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 35 percent. What is the operating cash flow for Year 3?

$116,172

$102,463

$145,548

$111,650

$78,372