Whitestone Products is considering a new project whose data are shown below. The required equipment has a 4-year tax life, and the accelerated rates for such property are 33.33%, 44.45%, 14.81%, and 7.41% for Years 1 through 4. Revenues and other operating costs are expected to be constant over the project's 10-year expected operating life. What is the project's Year 5 cash flow? $70,000 Equipment cost (depreciable basis) $42,500 Sales revenues, each year $25,000 Operating costs (excl. deprec.) 35.0% Tax rate a. $13,850 O b. $12,531 C. $11,375 d. $17,500 e. $13,190