Black System is analyzing a proposed 3-year project using standard sensitivity analysis. The company expects to sell 12,000 units, 5 percent. The expected variable cost per unit is $7 and the expected fixed costs are $28,000. The fixed and variable cost estimates are considered accurate within a 5 percent range. The sales price is estimated at $16 a unit, 4 percent. The project requires an initial investment of $153,000 for equipment that will be depreciated using the straight-line method to zero over the project's life. The equipment can be sold for $29,000 at the end of the project. The project requires $14,000 in net working capital up front. The discount rate is 14 percent and tax rate is 25 percent. What is the operating cash flow in year 2 under the optimistic case scenario?

		$84,006.19
		$87,205.50
		$91,354.88
		$95,418.60
		$98,744.15