The Basketball Shop is considering a four-year project to improve its production efficiency. Buying a new machine press for $528,272 is estimated to result in $202,934 in annual pretax cost savings. The press falls in the MACRS five-year class, and it will have a salvage value at the end of the project of $99,153. The shop's tax rate is 29 percent. What is the OCF for year 4?

ACRS Depreciation Allowances
Year	Three-Year	Five-Year	Seven-Year
1	33.33%	20.00%	14.29%
2	44.45	32.00	24.49
3	14.81	19.20	17.49
4	7.41	11.52	12.49
5		11.52	8.93
6		5.76	8.92
7			8.93
8			4.46