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. What is the Year 1 cash flow? Do not round the intermediate calculations and round the final answer to the nearest whole number. Sales revenues, each year $49,000 Depreciation $10,000 Other operating costs $17,000 Interest expense $4,000 Tax rate 35.0% a. $19,313 b. $18,011 c. $21,700 d. $20,398 e. $20,615