XYZ operates indoor tracks. The firm is evaluating the Santa Fe project, which would involve opening a new indoor track in Santa Fe. During year 1, XYZ would have total revenue of $167,000 and total costs of $79,000 if it pursues the Santa Fe project, and the firm would have total revenue of $147,000 and total costs of $71,900 if it does not pursue the Santa Fe project. Depreciation taken by the firm would be $77,200 if the firm pursues the project and $38,300 if the firm does not pursue the project. The tax rate is 45.50%. What is the relevent operating cash flow (OCF) for year 1 of the Santa Fe project that XYZ should use in its NPV analysis of the Santa Fe project?