Jones Crusher Company is evaluating the proposed acquisition of a new machine. The machine will cost $190,000, and it will cost another $33,000 to modify it for special use by the firm. The machine falls into the MACRS 3 - year class, and it will be sold after 3 years of use for $110,000. The machine will require an increase in net working capital of $9,000 and will have no effect on revenues, but is expected to save the firm $90,000 per year in before tax operating costs, mainly labour. The company's marginal tax rate is 40%. What is the initial cash flow for the project? O A. - $42,000 B. - $223,000 C. - $232,000 D. - $190,000 E. - $199,000