Lenson's is considering a project with a five-year life. The project requires $90,000 of fixed assets that are classified as five-year property for MACRS. Variable costs equal 64 percent of sales. Fixed costs are $13,500 and the tax rate is 34 percent. What is the operating cash flow for year 3 given the following sales amounts and MACRS depreciation allowance percentages?

Year 1 2 3 4 5

Sales 28000 34000 39000 22000 7000

MACRS 20.00 32.00 19.20 1.52 11.52