Fun With Finance is evaluating a new 6-year project. This project is estimated to generate annual sales revenues of $460,000. The estimated annual costs of goods sold equal $314,000. The purchase of fixed assets in the amount of $560,000 will be necessary to start this project. These assets will be depreciated according to the 5-year property MACRS class depreciation schedule. Here are the annual depreciation percentages for the first six years of life of 5-year class assets: 20.00 percent, 32.00 percent, 19.20 percent, 11.52 percent, 11.52 percent, and 5.76 percent, respectively. The company is in the 40 percent income tax rate bracket. Calculate the operating cash flow for Year 3 of this project.