Firm X has a proposed project that will generate sales of 2,750 units at a selling price of $36 each. The fixed costs are $18,000 and the variable costs per unit are $21. The project requires $36,000 of fixed assets that will be depreciated on a straight-line basis to a zero book value over the 5-year life of the project. The salvage value of the fixed assets is $8,400 and the tax rate is 34 percent. What is the operating cash flow for year 5?

A.	$15,345
B.	$17,793
C.	$16,408
D.	$19,929