Sabrina Company has a tax rate of 30 percent and is considering a capital project that will make the following annual contribution to operating income: Cash revenues $200,000 Noncash revenues 80,000 Cash expenses (80,000) Depreciation (45,000) Operating income EBIT $155,000 Income taxes (46,500) Operating income $108,500 Using the income adjustment procedure, net cash inflows are a. $38,500. b. $100,000. c. $83,500. d. $73,500