22. A computerized machining centre has been proposed for a small tool manufacturing company. If the new machine, which costs $140,000, is installed, it will generate annual revenues of $100,000 and will require $20,000 in annual labour, $12,000 in annual material expenses, and another $8,000 in annual overhead expenses. The automation facility has a CCA rate of 30%. The company expects to phase out the facility in five years, at which time it will be sold for $50,000. The company's MARR is 15% and its tax rate is 35%. What is the total cash flow from operating activities only in year 5? (a) $31,041 (b) $32,445 (c) $43,286 (d) $42,529