ABC Company is considering automating its pin factory with the purchase of a OMR 475,000 machine. Shipping and installation would cost OMR 5,000. The automation would result in savings of OMR 45,000 a year due to reduced scrap and OMR 65,000 a year due to reduced labor costs. The machine has a useful life of 4 years. The estimated final salvage value of the machine is OMR 120,000. The Company's marginal tax rate is 34%. Calculate relevant cash flows for the project.

a) OMR 103,200

b) OMR 590,000

c) OMR 13,200

d) OMR 90,000