A $4-$year project has an annual operating cash flow of $$57,000.$ At the beginning of the project, $$4,800$ in net working capital was required, which will be recovered at the end of the project. The firm also spent $$23,500$ on equipment to start the project. This equipment will have a book value of $$5,100$ at the end of the project, but can be sold for $$6,000.$ The tax rate is $21$ percent. What is the Year $4$ cash flow?

Multiple Choice

$$ $$65,400$

$$ $$68,160$

$$67,611$

$$25,056$

$$57,840$