XYZ operates indoor tracks. The firm is evaluating the Santa Fe project, which would involve opening a new indoor track in Santa Fe. During year 1. XYZ would have total revenue of $176,000 and total costs of $78,000 if it pursues the Santa Fe project, and the firm would have total revenue of $159,000 and total costs of $74,000 if it does not pursue the Santa Fe project. Depreciation taken by the firm would be $64,000 if the firm pursues the project and $37,000 if the firm does not pursue the project. The tax rate is 50%. What is the relevant operating cash flow (OCF) for year 1 of the Santa Fe project that XYZ should use in its NPV analysis of the Santa Fe project? a. $87,000 (plus or minus $1) b. $6,000 (plus or minus $1) c. $63,000 (plus or minus $1) d. $20,000 (plus or minus $1) e. None of the above is within $1 of the correct