Wellpoint Corporation is considering acquiring an asset through either lease or purchase for its investment project. The lease has a term of 8 years with annual payments of $23,500. The asset would cost $125,000 to buy and would be depreciated straight-line to a zero salvage value over 8 years. The actual salvage value is zero. If the company has a tax rate of 25 percent, what is the incremental cash flow in Year 8 of leasing rather than purchasing?

A. $17,845.00

B. $19,481.75

C. -$23,419.50

D. $22,346.25

E. -$21,531.25