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 $171,000 and total costs of $75,000 if it pursues the Santa Fe project, and the firm would have total revenue of $147,000 and total costs of $73,200 if it does not pursue the Santa Fe project. Depreciation taken by the firm would be $76,000 if the firm pursues the project and $38,600 if the firm does not pursue the project. The tax rate is 41.80%. What is the relevant 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? $28,553.60 (plus or minus $1) $32,846.40 (plus or minus $1) $39,200.00 (plus or minus $1) $10,646.40 (plus or minus $1) None of the above is within $1 of the correct answer