The widget-maker is going to release a new line of widgets. He plans to sell these widgets over the following 6 years. New equipment costs will be 78 which will be depreciated over 15 years using straight line depreciation. Incremental fixed costs for the project will be 74 per year. Incremental revenues will be 544 per year. The appropriate tax rate is 10. What will the FCF in year 3 of this project be