The Wet Corp. has an investment project that will reduce expenses by $25,000 per year for three years. The project's cost is $55,000. If the asset is part of the three-year MACRS category (33% first year depreciation) and the company's combined tax rate is 25%, what is the cash flow from the project in year 1?

A) 4,521 B) 15,100 C) 23,287 D) 16,667