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 he equipment used in the project is eligible for 100% bonus depreciation, so it will be fully depreciated at t=0. What is the Year 1 cash flow? a. $23,925 b. $31,900 c. $20,925 d. $24,925 e. $27,925