8. Jefferson & Sons is evaluating a project that will increase annual sales by $ 145,000 and annual variable costs by $94,000. The project will also increase the financing costs by $13,000. The project will initially require $110,000 in fixed assets that will be depreciated straight-line to a zero book value over the 4-year life of the project. The applicable tax rate is 23 percent. What is the operating cash flow for this project