Mars Inc. is considering a 5-year project that requires a new machine that costs $54,000, and an additional net working capital of $3,000, which will be recovered when the project ends in 5 years. This project would increase the firm's revenues by $22,000 per year and its operating costs by $10,000 per year. Mars will use the 3year MACRS to depreciate the machine, and it expects to sell the machine at the end of the project for $15,000. The firm's marginal tax rate is 24 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. $22,880 $23,520 $23,840 $24,500 $24,960 $25,600