Pink Pond Research is evaluating Project C$.$ In$$year $2,$ Project C$$is expected to have relevant revenue of $$393,000,$ relevant variable costs of $$272,000,$ and relevant depreciation of $$92,000.$ In addition, Pink Pond Research$$would have one source of fixed costs associated with Project C$.$ Yesterday, Pink Pond Research signed a deal with Frontier Partners to develop an advertising campaign for Project C$.$ The terms of the deal require Pink Pond Research to pay $$77,000$to Frontier Partners in $2$years$.$ The tax rate is $40$percent$.$ What is the operating cash flow for year $2$that Pink Pond Research$$should use in its NPV analysis of Project C$?$ Input instructions: Round your answer to the nearest dollar. $$