The Wet Corp. has an investment project that will reduce expenses by $25,000 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 combined tax rate is 26%, 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) 20,983 B) 22,313 C) 21,533 D) 22,993