You are evaluating a potential investment in equipment. The equipment's basic price is $191,000, and shipping costs will be $7,600. It will cost another $19,100 to modify it for special use by your firm, and an additional $9,600 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 34,100 at the end of three years. The equipment is expected to generate revenues of $179,000 per year with annual operating costs of $84,000. The firm's marginal tax rate is 20.0%. What is the after-tax operating cash flow for year 3?