KADS, Inc., has spent $300,000 on research to develop a new computer game The firm is planning to spend $150,000 on a machine to produce the new game. Shipping and installation costs of the machine will be capitalized and depreciated; they total $20,000. The machine has an expected life of three years, a $60,000 estimated resale value, and falls under the MACRS seven-year class life (depreciation of 14.29%. 24.49%. and 17.49% In years 1.2. and 3 respectively). Revenue from the new game is expected to be $800,000 per year, with costs of $350,000 per year. The firm has a tax rate of 30 percent, an opportunity cost of capital of 12 percent, and it expects net working capital to Increase by $50,000 at the beginning of the project What will the YEAR 0 (Only year 01) estimated after-tax cash now for this project be? Select one; $230,000 $220,000, C. -$520,000 $.102, 288