The Fizzybottle Corporation is pondering a new four$-$year project with a $$72,000$ initial investment requirement. The equipment suits a $30\%$ CCA class and will be worthless at the end of the project. Projected sales are estimated at $$136,800$ with costs of $$87,900.$ If the tax rate is $34\%,$ what is the project$$s OCF in the second year?

Select one:

a$.$

$$20,394$

b$.$

$$28,506$

c$.$

$$30,900$

d$.$

$$38,516$

e$.$

$$41,406$