You have been asked by the president of your company to evaluate

the proposed acquisition of a new special$-$purpose truck for

$$130,000.$ The truck falls into the MACRS $10-$year class, and it will

be sold after $10$ years for $$13,000.$ Use of the truck will require

an increase in NWC $($spare parts inventory$)$ of $$4,300.$ The truck

will have no effect on revenues, but it is expected to save the

firm $$53,000$ per year in before$-$tax operating costs, mainly labor.

The firm's marginal tax rate is $21$ percent. What will the operating

cash flows for this project be during year $2?$ Multiple ChoiceA$$46,784$B$$29,600$C$$65,270$D$$48,700$