Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_82 (year INTEGER, entrant VARCHAR, engine VARCHAR, chassis VARCHAR)

### Question ###
Which is the latest year that has an engine of Offenhauser l4, a chassis of Kurtis Kraft 500c, and the entrant of Federal Engineering?

### Accurate SQL ###

SELECT MAX(year) FROM table_name_82 WHERE engine = "offenhauser l4" AND chassis = "kurtis kraft 500c" AND entrant = "federal engineering"