Wilson Company is considering replacing an existing piece of capital equipment. Relevant information includes: New equipment cost is $$250,000$; Expected annual savings is $$74,000$; Incremental working capital is $$25,000.$ The incremental working capital will be recovered at the end of the project's life. Based on this information, an NPV analysis will show for Year $0$ as a:

a$.$ $$275,000$ outflow.

b$.$ $$151,000$ outflow.

c$.$ $$225,000$ outflow.

d$.$ $$201,000$ outflow.