Your company has spent $$200,000$ on research to develop a new computer game. The firm is planning to spend $$40,000$ on a machine to produce the new game. Shipping and installation costs of the machine will be capitalized and depreciated; they total $$5,000.$ The machine has an expected life of five years, a $$25,000$ estimated resale value, and falls under the MACRS five$-$year class life. Revenue from the new game is expected to be $$300,000$ per year, with costs of $$100,000$ per year. The firm has a tax rate of $21$ percent, an opportunity cost of capital of $14$ percent, and it expects net working capital to increase by $$50,000$ at the beginning of the project. What will be the operating cash flow for year one of this project? The answer options are $$3,150,$ $$150,890,$ and $$159,890$