Your company is considering a 5-year project. Sales are estimated to be $385,000 each year with annual costs of $269,000. Fixed assets for the project will be $485,000, which will be depreciated on a 5-year MACRS schedule. The MACRs percentages are 20.00%, 32.00%, 19.20%, 11.52%, 11.52%, and 5.76% for years 1-6. The company has a tax rate of 40 percent. What is the operating cash flow for Year 3