A Project Will Increase Sales by $92,800 and Cash Expenses

A project will increase sales by $92,800 and cash expenses by $53,200.The project will cost $89,000 and be depreciated using straight-line depreciation to a zero book value over the 4-year life of the project.The tax rate is 35 percent.What is the operating cash flow of the project using the tax shield approach?

A) $42,350.50
B) $28,650.00
C) $33,527.50
D) $35,170.50
E) $37,672.50