Monster Restaurant is considering the purchase of a Souffle maker that costs $8,000. The Souffle maker has an economic life of four years and will be fully depreciated by the straight-line method. The machine will produce 1,200 Souffles per year, with each costing $2 to make and priced at $5. The discount rate is 12 percent and the tax rate is 20 percent. Calculate the operating cash flow (OCF) using the tax shield approach.

a. $3,120

b. $3,870

c. $3,460

d. $3,280

e. $4,100