As a member of UA Corporation's financial staff, you must estimate the Year 1 cash flow for a proposed project with the following data. Under the new tax law, the equipment used in the project is eligible for 100% bonus depreciation, so it will be fully depreciat at t = o. What is the Year 1 cash flow? Do not round the intermediate calculations and round the final answer to the nearest whole number. $45,500 $17,000 $4,000 25.0% Sales revenues, each year Operating costs Interest expense Tax rate a. $20,785 b. $22,922 OC. $21,375 d. $17,871 O e. $17,677