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: $28,000 / 20.00 Year 2: $34,000 / 32.00 Year 3: $39,000 / 19.20 Year 4: $22,000 / 11.52 Year 5: $7,000 / 11.52