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 cash flow from the project for year 1? MACRS Depreciation Rates Year 3-Year 33.33% 44.45% 5-Year 20.00% 32.00% O A. $90,000 OB. S71,840 O C. 583,730 OD. 579,331 O E. $0,404