Omaha Inc. is expected to have the following cash revenues and expenses (other than depreciation) in 2014: Sales $92,000 Depreciation expense $ 5,000 Selling, general, and Income tax expense 3,000 administrative expenses Cost of goods sold 45,000 (excluding depreciation) 10,000 Omaha's estimated 2014 net cash flows are

$31,000.

$29,000.

$34,000.

$24,000.