i know the right answer i just need help with how the work is done with this problem, thank you

The Lane Corp. purchased a new inventory sorting system to replace an older less automated system. The old system is 5 years old and fully depreciated. The new system will be depreciated as a 5-year asset for MACRS purposes. The more efficient machine, which costs $320,000 installed, will reduce operating costs by $65,000 per year. Compute the net cash flows in year 2 for the new system, assuming a 40% tax rate. O $73,736 $70,920 $79.960 $70,135 $78.560