The widget-maker is going to release a new line of widgets. He plans to sell these widgets over the following 7 years. New equipment costs will be 59 which will be depreciated over 12 years using straight-line depreciation. Incremental fixed costs for the project will be 78 per year. Incremental revenues will be 535 per year. The appropriate tax rate is 23. What will the FCF in year 3 of this project be?