In the Fourth and Final Year of a Project,SVC Expects

In the fourth and final year of a project,SVC expects operating cash flow of $440,000.The project required an $80,000 investment in working capital at the beginning.Of that amount,$60,000 will be recovered in year 4.Machinery associated with the project will be sold for exactly its under appreciated value of $15,000.Total free cash flow for the fourth year is:

A) $75,000.
B) $1$500,000.
C) $515,000.
D) $535,000.