Mars Inc. is considering a $5-$year project that requires a new machine that costs $$55,000,$ and an additional net working capital of $$4,000,$ which will be recovered when the project ends in $5$ years. This project would increase the firm's revenues by $$27,000$ per year and its operating costs by $$12,000$ per year. Mars will use the $3-$year MACRS to depreciate the machine, and it expects to sell the machine at the end of the project for $$20,000.$ The firm's marginal tax rate is $23$ percent, and the project's cost of capital is $14$ percent. What is the net cash flow at year $5,$ the final year? MACRS $3-$year schedule is as follows: $33\%,45\%,15\%,$ and $7\%$ for years $1$ to $4,$ respectively.

Question $14$ options:

$$28,950$

$$29,490$

$$29,950$

$$30,290$

$$30,950$

$$31,270$