A company is considering a new $6-$year project that will have

annual sales of $$225,000$ and costs of $$140,000.$ The project will

require fixed assets of $$259,000,$ which will be depreciated on a

$5-$year MACRS schedule. The annual depreciation percentages are

$20\mathrm{.}00$ percent, $32\mathrm{.}00$ percent, $19\mathrm{.}20$ percent, $11\mathrm{.}52$ percent, $11\mathrm{.}52$

percent, and $5\mathrm{.}76$ percent, respectively. The company has a tax rate

of $34$ percent. What is the operating cash flow for Year $2?$a$)66245$ b$)73008$ c$)57079$ d$)84279$ e$)70777$