5) The Wet Corporation has an investment project that will reduce expenses by $25,000 per year for 3 years. The project's cost is $15,000. If the asset is part of the 3-year MACRS category ( 33.33% first year depreciation) and the company's combined tax rate is 27%, what is the cash flow from the project in year 1 ? Note: Do not round intermediate calculations. Round your answer to the nearest dollar amount. A) $19,050 B) $20,380 C) $19,600 D) $21,060