Simco had annual sales of $$190,000$ with associated costs of $$120,000$ during $2021.$ The project increased net working capital $$70,000$ and fixed assets by $$200,000$ during the year. The project has a $5-$year life. The company uses straight$-$line depreciation to a zero$-$book value over the life of the project. The tax rate is $27$ percent. What is Simco's cash flow from operations for $2021?$

$-$$$8,000$

$$25,000$

$$59,500$

none of these

$$61,900$