The Wet Corp. has an investment project that will reduce expenses by $30,000 per year for 3 years. The project's cost is $35,000. If the asset is part of the 3-year MACRS category (33.33% first year depreciation) and the company's tax rate is 32%, what is the cash flow from the project in year 1?(Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

a. $23,583b. $24,133c. $24,913d. $25,593

which one is it??