Miller's Mechanics is evaluating a project that will increase annual sales by $485,000 and annual costs by $366,000. The project will initially require $3,200,000 in fixed assets that will be depreciated straight-line to a zero book value over the 4-year life of the project. The applicable tax rate is 32 percent. What is the operating cash flow for this project? A. $52,120 B. $39,000 C. $119,000 D. $106,520 E. None of the above