Claudius LTD is considering producing a line of kiddie swimming pools to complement their existing pool toy line. You are given the following information and you estimate the incremental cash flows (excluding sales, COGS, and depreciation) for the project to be closest to: Market focus group expense for research conducted last month: $25,000 Current income from lease of warehouse space to be used for new assembly line: $120,000 Annual maintenance contract on new assembly line equipment: $9,000 Anticipated additional sales of pool toys: $150,000

A. $21,000. B. $46,000. C. $141,000.