The Wet Corp. has an investment project that will reduce expenses by $$25,000$ per year for $3$ years. The project's cost is $$20,000.$ If the asset is part of the $3-$year MACRS category $(33\mathrm{.}33\%$ first year depreciation$)$ and the company's combined tax rate is $28\%,$ what is the cash flow from the project in year $1?($Do not round intermediate calculations. Round your answer to the nearest dollar amount.

Question $8$ options:

a$)$ $$19,316$

b$)$ $$20,646$

c$)$ $$19,866$

d$)$ $$21,326$