Harrison Stamping, Inc. is planning to invest in a new 100-ton C-frame stamping press machine that costs $38,000 and is expected to have a 15-year life. The press will be depreciated on a straight-line basis over 15 years to a zero estimated salvage value. This machine is expected to increase revenues by $3,500 per year and reduce the firms operating costs by $1,500 per year. Harrisons marginal tax rate is 21 percent. Calculate the annual operating cash flow (OCF) generated by the new stamping press

a. $2,112

b. $3,812

c. $4,482

d. $5,292