Question 37 (1 point) ABC Corporation is considering replacing an equipment. The equipment would cost $721,000 and lower manufacturing costs by an estimated $170,000 a year. The equipment belongs in a 30% CCA class. The tax rate is 35%. What is the increase in operating cash flow for the second year from this proposed project? 1 $174,434 $193,276 $174,849 $192,861 $183,855