Junior's has a new project in mind that will increase accounts receivable by $50,000, increase accounts payable by $14,000, increase fixed assets by $25,000, and decrease inventory by $9,000. What is the amount the firm should use as the initial cash flow attributable to net working capital when it analyzes this project?

A.$17,500

B.$18,000

C.$50,000

D.$27,000

E.$30,000