A company is considering a new four-year project with an initial equipment investment of $72,001. The equipment belongs in a 30% CCA class and will be worthless at the end of the project. Annual cash sales are estimated at $136,800 with annual cash costs of $87,901. The tax rate is 34%. What is the project cash flow in the second year? $30.900 $28,506 $38,516 $20,394 $41,406