As a Member of Midwest Corporation's Financial Staff,you Must Estimate

As a member of Midwest Corporation's financial staff,you must estimate the Year 1 operating cash flow for a proposed project with the following data.What is the Year 1 net operating cash flow? $\begin{array}{l}\begin{array}{l}\text { Sales revenues, each } \\\text { Capital cost allowance } \\\text { Cash operating costs } \\\text { Interest expense } \\\text { Taxrate }\end{array}\begin{array}{r}\$ 35,000 \\\$ 10,000 \\\$ 17,000 \\\$ 4,000 \\35,0 \%\end{array}\end{array}$

A) $12,380
B) $13,032
C) $14,440
D) $15,200