A new project is expected to generate sales of 55,000 units per yoar. The selling price is expected to be $3.50 per unit in the first year, growing at 6% per annum. The project is expected to last for three years. Working capital equal to 12% of annual sales is required and needs to be in place at the start of each year. What is the cash flow is respect of working capital that will be used at time 2 (T2) of the net present value (NPV) calculation? A. $(25,955) B. $(24,486) C. \$(1,386) D. $(1,469)