Jamal, Kareem, Rashid and Associates are in the process of evaluating its new client services for the business consulting division. Estate Planning a new service, incurred $170,000 in development costs and employee training The direct costs of providing this service, which is al labor, averages $32 per hour Other costs for this service are estimated at $450,000 per year. The current program for estate planning is expected to last for two years. At that time, a new law will be in place that will require new operating guidelines for the tax consulting, Customer service expenses average $99 per client with each job lasting an average of 450 hours. The current start expects to bil 45,000 hours for each of the two years the program In efect Biling averages $50 per hour. What is the estimated Ife-cycle operating income for the first two years? A. $180,100 B. $4.500.000 C. $530,200 OD. $350,100