A five$-$year project is expected to generate annual reverues of $$210,000,$ variable costs of $$90,000,$ and fixed costs of $$22,000.$ The annual depreclation is $$24,000$ and the tax rate is $21$ percent. What is the annual operating cash flow?

$$71,500$

$$117,855$

$$72\mathrm{.}430$

$$41,0B0$

$$82,460$