MU is considering a new degree program in the Management of eSports that is anticipated to attract 8 students. It is anticipated three of those students would have chosen MU even if the eSports Management degree were not to be available and would have majored in Sport Management. The tuition per year at MU is $35,000 per student in any major and the variable costs per student in any major is $19,000. The fixed costs attributed to the eSports program are $40,000 per year and depreciation per year on new eSport technology equipment is $17,000. MU, as a nonprofit pays no income tax. What is the annual Operating Cash Flow (OCF) amount associated with adding the new eSports program? You must show all your calculations.