Jefferson & Sons is evaluating a project that will increase annual sales by $80,000 and annual costs by $40,000. The project will initially require $145,000 in fixed assets that will be depreciated straight line to a zero book value over the 10 year life of the project. The applicable tax rate is 34 percent. What is the operating cash flow for this project? A) $16,830 B) $25,500 C) $26,400 D) $31,330 E) $23,170