248.]acob's Jewelers is considering carrying a new product line which is expected to produce annual sales of $450,000 and increase cash expenses by $305,001. If the product line is added, taxes will increase by $38,001. The additional depreciation expense will be $36,001. An initial cash outlay of $65,000 is required for net working capital. What is the amount of the operating cash ow using the top-down approach? A. $42,000 B. $71,000 C. $107,000 D. $136,000 E. $172,000