LiLi's Caf is considering a project which will produce sales of $16,000 and increase cash expenses by $10,000.

LiLi's Café is considering a project which will produce sales of $16,000 and increase cash expenses by $10,000. If the project is implemented, taxes will increase from $23,000 to $24,500 and depreciation will increase from $4,000 to $5,500. What is the amount of the operating cash flow using the top-down approach?