ERAU is considering purchasing a new, energy-efficient grill. The grill will cost $50,000 and will be depreciated according to the 3 year MACRS schedule given below Year 1 33.33% Year 2 44.45% Year 3 14.81% Year 4 7.41% It will be sold for scrap metal after 3 years for $10,000. The grill will have no effect on revenues, but ERAU will save $20,000 in energy expenses. The tax rate is 40%. What will be the cash flow in year 1? O $32,000 $14962.00 O $18,666.00 O $20,890.00