A frim is considering a long-term investment project that will incur an investement outlay of $350,000 immediately, and will generate annual revenues of $190,000 and annual expenses (excluding depreciation)of $80,000. If depreciation expense in tha first year is $70000 and the income tax rate is 30 percent of net profits, then the operating cash flow at the end of year one will be:

A. 77,000

B. 147,000

C. 28,000

D.98,000

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