Mac James Inc. is launching a line of "2" branded items in a 2-year project that involves equipment that will be purchased today for $160000, relevant annual sales of $200000, relevant annual costs of $70000, and a tax rate of 40%. What is OCF expected to in 2nd year of the project if MACRS depreciation is used where the depreciation rates in years 1, 2, 3, and 4 are 40%, 40%, 20%, and 10%, respectively?