Jefferson & Sons is evaluating a project that will increase annual sales by $$145,000$ and annual cash costs by $$94,000.$ The project will initially require $$110,000$ in fixed assets that will be depreciated straight$-$line to a zero book value over the four$-$year life of the project. The applicable tax rate is $32$ percent. What is the operating cash flow for this project $($rounding to the nearest dollar$)?$

$$11,220$

$$29,920$

$$46,620$

$$46,480$

$$43,480$