Burke's Corner currently sells blue jeans and T-shirts. Management is considering adding fleece tops to its inventory to provide a cooler weather option. The tops would sell for $53 each with expected sales of 3,800 tops annually. By adding the fleece tops, management feels the firm will sell an additional 235 pairs of jeans at $63 a pair and 370 fewer T-shirts at $24 each. The variable cost per unit is $31 on the jeans, $15 on the T-shirts, and $27 on the fleece tops. With the new item, the depreciation expense is $33,000 a year and the fixed costs are $68,000 annually. The tax rate is 34 percent. What is the project's operating cash flow?

A. $34,313

B. $38,709

C. $23,117

D. $28,783

E. $24,387