Consider the following data extracted from an aftertax cash flow calculation:

Before Tax Cash Flow \(=\$ 22,500\)

Loan Principal Payment \(=\$ 5,926\)

Loan Interest Payment \(=\$ 2,400\)

MACRS Depreciation Deduction \(=\$ 16,665\)

Which of the following is closest to the taxable income?

a. \(-\$ 2,491\)

b. \(-\$ 91\)

c. \(\$ 3,435\)

d. \(\$ 14,174\)