A Proposed Expansion Project Is Expected to Increase Sales of JL

A proposed expansion project is expected to increase sales of JL Ticker's Store by $35,000 and increase cash expenses by $21,000. The project will cost $24,000 and be depreciated using straight-line depreciation to a zero book value over the 4-year life of the project. The store has a marginal tax rate of 30 percent. What is the operating cash flow of the project using the tax shield approach?

A) $5,600
B) $7,800
C) $11,600
D) $13,300
E) $14,600