Lee Computers is considering a new project whose data are shown below. The required equipment costs $90,000 and has a 3-year tax life, after which it will be worthless, and it will be depreciated to zero by the straight-line method over 3 years. Revenues are expected to be $60,000 per year and other operating costs are expected to be $25,000 per year over the project's 3-year life. Corporate tax rate is 35%. What is the project's Year 1 cash flow? A. $33,250 B. $45,290 C. $30,000 D. $37,500