A proposed expansion project is expected to increase sales of MECCS Inc. by $$58,000$ and increase cash expenses by $$36,100.$ The project will require $$36,900$ of fixed assets that will be depreciated using straight$-$line depreciation to a zero book value over the three$-$year life of the project. The store has a marginal tax rate of $35$ percent. What is the operating cash flow of the project using the tax shield approach

$$25,600$

$$18,540$

$$22,800$

$$14,730$

$$17,960$