You are evaluating a potential purchase of several light$-$duty trucks. The initial cost of the trucks will be $$170,000.$ The trucks fall in the MACRS $5-$year class that allows depreciation of $20\%$ the first year, $32\%$ the second year, $19\%$ the third year, $12\%$ the fourth year, $11\%$ the fifth year, and $6\%$ the sixth year. You expect to sell the trucks for $20,400$ at the end of five years. The expected revenue associated with the trucks is $$135,000$ per year with annual operating costs of $$69,000.$ 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

$$24,000$

$$58,000$

$$49,500$

$$32,000$

$$34,000$