What is the Increase in Working Capital in Year 3?

• 45
• 4
• 3
• 47

\begin{tabular}{|l|r|r|r|r|r|r|} \hline & \multicolumn{6}{|c|}{ At the end of year: } \\ \hline & 0 & 1 & 2 & 3 & 4 & 5 \\ \hline Inventory & 30 & 33 & 36 & 40 & 40 & 40 \\ \hline Accounts Receivable & 20 & 22 & 24 & 26 & 26 & 26 \\ \hline Accounts Payable & 15 & 17 & 19 & 21 & 21 & 21 \\ \hline \end{tabular}