Tinney & Smyth Inc. is considering the purchase of a new batch polymer$-$bonding machine for producing Crazy Rubber, a new children$$s toy. The machine will increase EBITDA by $$194,385$ per year for the next two years. The machine$$s purchase price is $$260,000$ and the salvage value at the end of two years is $$46,800.$ The machine is in Class $43$ with a depreciation rate of $30\%.$ The depreciation expense in Year $1$ is $$39,000.$ The tax rate is $35\%.$ What are the operating cash flows for the project in Year $1?($Include the depreciation tax shield.$)$

$$145,000$

$$150,000$

$$135,000$

$$140,000$