Johnson Control Systems is evaluating a new 6-year project that will have annual sales of $480,000 and costs of $326,000. The project will require fixed assets of $580,000, which will be depreciated on a 5-year MACRS schedule. The annual depreciation percentages are 20.00 percent, 32.00 percent, 19.20 percent, 11.52 percent, 11.52 percent, and 5.76 percent, respectively. The company has a tax rate of 34 percent. What is the operating cash flow for Year 3?