You have been asked to evaluate the proposed acquisition of a new truck. The truck's price is $60,000. The truck falls into the MACRS 3-year class, and it will be sold after three years for $17,800. Use of the truck will require an increase in the net working capital of $2,000. The truck will have no effect on revenue, but it is expected to save $20,000 per year in before-tax operating costs, mainly labor. The firm's marginal tax rate is 40%. The MACRS recovery allowance percentages are 33, 45, 15, and 7 for years 1, 2, 3, and 4, respectively. PT 3). What is the total cash flow in Year 3? $27,600 b. $25,600 $31,000 d. $29,960 a. c. e. $31,280