King Nothing is evaluating a new 6-year project that will have annual sales of $445,000 and costs of $305,000. The project will require fixed assets of $545,000, 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?

$97,856

$125,856

$146,784

$120,333

$109,114