Cash Flow Creation

Eqt cost $125,000
Installation $10,000
Expected Sales $225,000 per yr
COGS 60% of Sales
3 Year MACRS depreciation (33.33%, 44.45%, 14.81%, and 7.41% for yrs 1-4 respectively)
Increase net working capital $10,000
Marginal tax rate 40%
Discount rate 15%
Question: What is the operating cash flow for year 1?
This is what I came up with:
Sales 225,000
minus COGS(60%) 135,000
equals 90,000
minus depr yr 1 44,995.50
equals 45,004.50
minus tax 40% 18,001.80
equals 27,002.70
then add back depr. 44,995.50
equals 72,998.20 operating cash flow for yr 1
BUT…this is supposedly wrong…the correct answer is $64,798
Please help….I have worked on this for hours! Thank you.
Discount Rate is 15%, more