Jefferson & Sons is evaluating a project that will increase annual sales by $$146,000$ and annual cash costs by $$84,000.$ The project will initially require $$100,000$ 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 $21$ percent. What is the operating cash flow for this project?

Group of answer choices

$$76,480$

$$54,230$

$$54,755$

$$46,480$

$$29,920$