A firm will depreciate a computer costing $10,000 over five years using the straight-line methods for financial reporting. For tax purposes, the company will use an accelerated method as follows:

Year 1	.20
Year 2	.32
Year 3	.192
Year 4	.115
Year 5	.115
Year 6	.058

Assuming a tax rate of 40 percent, what is the relevant cash flow for present value analysis associated with the tax savings related to depreciation for Year 2?

a. $1,920

b. $3,200

c. $1,667

d. $1,280