Wheels and More needs to maintain 8 percent of its sales in net working capital. The firm is considering a 5 year project which will increase sales from their current level of $110,000 to $146,000, $152,000, $158,000, $164,000 and $155,000 for Years 1 to 5 of the project respectively. What amount should be included in the project analysis for the net working capital for Year 3 of the project? A. $12,640 B. -$480 C. -$12,640 D. $0 E. $480