Please help me with both!! thank you

Clemson Software is considering a new project whose data are shown below. The required equipment has a 3-year tax life, after which it will be worthless. Under the new tax law, the equipment is eligible for 100% bonus depreciation, so it will be fully depreciated at t = 0. Revenues and operating costs are expected to be constant over the project's 3-year life. What is the project's Year 1 cash flow? Equipment cost (depreciable basis) $100,000 Sales revenues, each year $60,600 Operating costs $28,800 Tax rate 25.0% O a. $32,183 O b. $25,440 O c. $23,850 O d. $31,800 O e. $16,650 As a member of UA Corporation's financial staff, you must estimate the Year 1 cash flow for a proposed project with the following data. Under the new tax law, the equipment used in the project is eligible for 100% bonus depreciation, so it will be fully depreciated at t = 0. What is the Year 1 cash flow? Sales revenues, each year $53,300 Operating costs $17,900 Interest expense $4,000 Tax rate 25.0% O a. $26.550 O b. $27,550 O c. $30,550 O d. $23,550 O e. $35,400