The Nisit Corporation is considering a project with a five-year life. The project requires $70,000 of fixed assets (initial installed cash outlay) that are classified as five-year property for MACRS. Variable costs equal 65 percent of sales, fixed costs are $14,000, and the tax rate is 36 percent. What is the operating cash flow for Year 4 given the following sales estimates and MACRS depreciation allowance percentages?

Year	1	2	3	4	5
Sales	$24,000	$26,000	$28,000	$30,000	$32,000
MACRS rate	20.00	32.00	19.20	11.52	11.52

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