Segwick Corp Is Estimating Sales in Year 1 of $250,000

Segwick Corp is estimating sales in Year 1 of $250,000 and cost of goods sold of $100,000. Given the following assumptions for Year 1, what is the projected change in working capital for that year? (Round to nearest $)

A) ($14,444)
B) ($24,444)
C) ($34,444)
D) ($44,444)