The widget-maker is going to release a new line of widgets. He plans to sell these widgets over the following 9 years. New equipment costs will be 97 which will be depreciated over 13 years using straight line depreciation. Incremental fixed costs for the project will be 95 per year. Incremental revenues will be 582 per year. The appropriate tax rate is 14 . What will the FCF in year 3 of this project be?