A 5-year project is expected to provide annual sales of $145,000 with costs of $87,000. The equipment necessary for the project will cost $265,000 and will be depreciated on a straight-line method over the life of the project. You feel that both sales and costs are accurate to +/-10 percent. The tax rate is 40 percent. What is the annual operating cash flow for the worst-case scenario?

A) $69,920

B) $20,880

C) $42,080

D) $53,680

E) $35,120