which is correct?

The Wet Corporation has an investment project that will reduce expenses by $25,000 per year for 3 years. The project's cost is $30,000. If the asset is part of the 3-year MACRS category (33.33\% first year depreciation) and the company's combined tax rate is 39%, what is the cash flow from the project in year 1 ? Note: Do not round intermediate calculations. Round your answer to the nearest dollar amount. $18,600 $19,930 $19,150 $20,610