King Nothing is evaluating a new 6-year project that will have annual sales of $490,000 and costs of $332,000. The project will require fixed assets of $590,000, 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 40 percent. What is the operating cash flow for Year 3? $134,133 $162,768 $121,987 $108,512 $140,112