ABC Inc. is considering a new project whose data are shown below. The required equipment has a 3-year tax life and the accelerated rates for such property are 33%, 45%, 15%, and 7% for Years 1 through 4. Revenues and other operating costs are expected to be constant over the project's 10-year expected operating life. What is the project's Year 4 cash flow?

Equipment cost (depreciable basis)	$70,000
Sales revenues, each year	$42,500
Operating costs (excl. depreciation)	$25,000
Tax rate	35.0%

Group of answer choices

$11,814

$12,436

$13,090

$13,745

$14,432