Juice Ltd$.$ is considering the introduction of a new product called Cocomilk to its range of existing products. Cocomilk would have a product life of ten years. Last year the managing director of Juice Ltd$.$ carried out research into the production of Cocomilk that cost $20,000.$ The production of this new product would necessitate the immediate purchase of a new machine costing $80,000.$ The machine will be depreciated on a straight$-$line basis over $10$ years and will have residual value of zero. In year one of the project, revenues are expected to increase by $9,000$ and operating costs are expected to decrease by $10,000.$ Juice's corporate tax rate is $25\%.$ Determine the incremental after$-$tax cash flows attributable to the first year of the product's life.

a$.11,000$

b$.14,600$

c$.16,250$

d$.8,250$