Zeta Software Is Considering a New Project Whose Data Are

Multiple Choice

Zeta Software is considering a new project whose data are shown below.The required equipment has a 3-year project life,after which it will be worthless,and it has a constant deduction rate over 3 years.Revenues and cash operating costs are expected to be constant over the project's 3-year life.What is the project's operating cash flow for Year 1?​​ $\begin{array}{ll}\text { Sales revenues } & \$ 25,000 \\\text { Capital cost allowance } & \$ 8,000 \\\text { Cash operating costs } & \$ 12,000 \\\text { Tax rate } & 35.0 \%\end{array}$ ​

A) $29,196
B) $29,945
C) $30,712
D) $31,500