Pierre Wineries is evaluating a project that would require an initial investment in equipment of $80,000 and that is expected to last for 6 year. MACRS depreciation would be used where the depreciation rates in years 1, 2, 3, 4, and 5 are 40% 25% 15% 10% and 10% respectively. For each year of the project, Pierre Wineries expects relevant annual revenue associated with the project to be $43,000 and relevant annual costs associated with the project to be $30,000. The tax rate is 50 percent. What is (X plus Y) if X is the relevant operating cash flow (OCF) associated with the project expected in year 1 of the project and Y is the relevant OCF associated with the project expected in year 3 of the project?

A: $16,000

B: $35,000

C: $33,000

D: $54000

E. none of the above are within $100 of the correct answer.