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

As a member of UA Corporation's financial staff,you must estimate the Year 1 cash flow for a proposed project with the following data.Under the new tax law,the equipment used in the project is eligible for 100% bonus depreciation,so it will be fully depreciated at t = 0.What is the Year 1 cash flow? Do not round the intermediate calculations and round the final answer to the nearest whole number.

A) $22,922
B) $17,677
C) $20,785
D) $21,375
E) $17,871