The widget-maker is going to release a new line of widgets. He plans to sell these widgets over the following 8 years. New equipment costs will be 70 which will be depreciated over 14 years using straight line depreciation. Incremental fixed costs for the project will be 96 per year. Incremental revenues will be 593 per year. The appropriate tax rate is 30. What will the FCF in year 3 of this project be?