The Card Shoppe needs to maintain 21 percent of its sales in net working capital. Currently, the store is considering a four-year project that will increase sales from its current level of $349,000 in year 0 to $408,000 in year 1 and to $414,000 per year for the following three years of the project. What amount should be included in the project analysis when you calculate the cash flow for net working capital in year 4 of the project? *

a. $1,260

b. $1,260

c. $13,650

d. -$13,650