The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $261,000 and cash expenses by $141,000. The initial investment will require $116,000 in fixed assets that will be depreciated using the 5-year MACRS. The company has a marginal tax rate of 37 percent. What is the project OCF in year 2? (Do not include the dollar sign ($). Round your answer to a whole dollar. (e.g., 4,132) MACRS 5-year property Year Rate 1 20.00% 2 32.00% 3 19.20% 4 11.52% 5 11.52% 6 5.76%