You're evaluating the proposed acquisition of a new machining tool for $88,000 by your company. The tool falls into the MACRS three-year class, and it will be fully depreciated after three years and sold at that time for $26,000. Use of the tool requires an increase in NWC (spare parts inventory) of $3,500. The tool will have no effect on revenues, but it's expected to save the firm $24,000 per year in before-tax operating costs, mostly labor. The firm's marginal tax rate is 38 percent. What will be the adjusted total cash flow (ATCF) from the sale of the machining tool? A. $18,186 B. $22,410 C. $12,820 D. $16,120