32. A proposed investment has an equipment cost of $1,400. It will have a life of 2 years. The cost will be depreciated straight-line to a zero-salvage value. Sales will be $4,250 per year, variable costs will run $420 per year, and fixed cost $130 per year. The firm will also need to invest $780 in net working capital. The corporate marginal tax rate is 33% while the average tax rate is 30%. What are the cash flows from assets (CFFA) for this project? A) Year O: $1,400; Year 1: $3,000; Year 2: $3,780 B) Year 0:-$1,400; Year 1: $3,000; Year 2: $3,780 C) Year 0:-$2,180; Year 1: $2.710; Year 2: $3.490 D) Year 0:-$2,180; Year 1: $2,010; Year 2: $2,790 E) Year O:-$780; Year 1: $2,010; Year 2: $2,710