Hall Service Corporation is considering a project that will require $$39,000$ in net working capital and $$68,000$ in fixed assets. The project is expected to produce annual sales of $$78,500$ with associated cash costs of $$41,000.$ The project has a four$-$year life. The company uses straight$-$line depreciation to a zero book value over the life of the project. Ignore bonus depreciation. The tax rate is $25$ percent. What is the operating cash flow for this project?

a$.25,760$

b$.27,580$

c$.33,325$

d$.32,545$

e$.32,375$