You must evaluate the purchase of a proposed spectrometer for your company that will save the company $80,000 per year in before-tax labor costs. The base price is $185,000 but it would cost another $40,000 to make required modifications. Also, $26,000 would need to be spent to add additional net working capital. The equipment would be depreciated using MACRS over a three-year life (rates are 33%, 45%, 15%, and 7%). In three years, it will be sold for an estimated $75,000. The firm's marginal tax rate is 24% and its WACC is 8%. What are the project's total annual cash flows for years 1, 2, and 3, respectively?

$78,620; $85,100; $155,680

$78,620; $93,920; $73,040

$78,620; $99,840; $68,900

$85,208; $85,100; $73,040

$85,208; $93,920; $155,680