You have been asked by the president of your company to evaluate the proposed acquisition of a new special$-$purpose truck for $$100,000.$ The truck falls into the MACRS $3-$year class, and it will be sold after $3$ years for $$10,000.$ Use of the truck will require an increase in NWC $($spare parts inventory$)$ of $$4,000.$ The truck will have no effect on revenues, but its expected use at your company will save the firm $$50,000$ 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 Choice

$$83,950$

$$48,834$

$$5,550$

$$46,000$