Garden Inc. is considering a project that will increase annual sales by $530,000 and annual costs by $365,000. The project will initially require $850,000 in fixed assets that will be depreciated straight-line to a zero book value over the ten-year life of the project. The applicable tax rate is 21 percent. What is the operating cash flow for this project? Select one: O a $162,300 O b. $152,620 c. $97,250 d. $148,200 e. $146,380