Wutanbu and Mimono are considering the buying a machine with an initial outlay of $45,000 with a 5-year life. It is expected to generate sales of $58,000, operating costs excluding depreciation of $41,000, and interest expense of $3,000. What is the annual operating cash flow (year 1-5) if the tax rate is 40%? Firm uses straight-line depreciation method.

a) 13,800

b) 15,310

c) 15,093

d) 14,870