The Data Tank, Inc. has asked you to evaluate the proposed acquisition of a new computer. The computer's price is $$40,000,$ and it falls into the MACRS $3-$year class. Purchase of the computer would require an increase in net operating working capital of $$2,000.$ The computer would increase the firm's before$-$tax revenues by $$20,000$ per year but would also increase operating costs by $$5,000$ per year. The computer is expected to be used for $3$ years and then be sold for $$25,000.$ The firm's marginal tax rate is $40$ percent, and the project's cost of capital is $14$ percent.

The MACRS table $-33\mathrm{.}33\%,44\mathrm{.}45\%,14\mathrm{.}81\%,$ and $7\mathrm{.}41\%$ for Years $1$ through $4.$

What is the total value of the terminal year non$-$operating cash flows at the end of Year $3?$

Group of answer choices

$$21,000$

$$25,000$

$$19,000$

$$18,120$

$$27,000$

Please show me how to solve this using excel