Bridge Water Engineering needs to acquire $36,000 worth of new equipment. The equipment has a 4-year life after which time it will be worthless. The equipment belongs to a 30 percent CCA class and can be leased for $9,500 a year. The firm can borrow money at 8 percent and has a 34 percent tax rate. What is the incremental annual cash flow for year 3 if the company decides to lease the equipment rather than purchase it? A) $6,667 B) $9,417 C) $10,318 D) $8,455 E) $11,333