ABC is considering the purchase of a new machine for a four-year expansion project. The machine will cost $85,000. Using the straight-line depreciation method, the machine will be depreciated to $5,000 book value over a 4-year period. ABC forecasts that revenues will increase by $125,000 and operating expenses will increase by $100,000 for each of the next four years and will then be sold for $15,000 at end of the year four when the project ends. The new machine would require that inventories increase by 5,000. ABC's tax rate is 24% and its rate of return 12%. How much is the non-operating cash flow in Year 4?

		$17,500.00
		$11,250.00
		$17,600.00
		$11,400.00