Sister Tool Co. is considering investing in specialized equipment costing $612,000. The equipment has a useful life of five years and a residual value of $68,000. Depreciation is calculated using the straight line method. The expected net cash inflows from the investment are given below: Year 1 2 3 4 5 $214,000 153,000 166,000 96,000 138,000 4 5 Total 96,000 138,000 $767,000 What is the average annual operating income from the asset