You are evaluating a potential investment in equipment. The equipment's basic price is $$138,000,$ and shipping costs will be $$4,100.$ It will cost another $$20,700$ to modify it for special use by your firm, and an additional $$6,900$ to install it$.$ The equipment falls in the MACRS $3-$year class that allows depreciation of $33\%$ the first year, $45\%$ the second year, $15\%$ the third year, and $7\%$ the fourth year. You expect to sell the equipment for $22,100$ at the end of three years. The equipment is expected to generate revenues of $$131,000$ per year with annual operating costs of $$67,000.$ The firm's marginal tax rate is $25\mathrm{.}0\%.$ What is the after$-$tax operating cash flow for year $1?$

Group of answer choices

$$56,001$

$$5,999$

$$64,000$

$$7,999$

$$62,000$