Ruiz Company Purchased Equipment for $30,000 in December 20x1

Ruiz Company purchased equipment for $30,000 in December 20x1.The equipment is expected to generate $10,000 per year of additional revenue and incur $2,000 per year of additional cash expenses,beginning in 20x2.Under MACRS,depreciation in 20x2 will be $3,000.If the firm's income tax rate is 40%,the after-tax cash flow in 20x2 would be:

A) $3,200.
B) $3,600.
C) $4,800.
D) $6,000.
E) some other amount.