You are evaluating a potential purchase of several light-duty trucks. the initial cost of the trucks will be $170,000. the trucks fall in the macrs 5-year class that allows depreciation of 20% the first year, 32% the second year, 19% the third year, 12% the fourth year, 11% the fifth year, and 6% the sixth year. you expect to sell the trucks for 20,400 at the end of five years. the expected revenue associated with the trucks is $135,000 per year with annual operating costs of $69,000. the firm's marginal tax rate is 25.0%. what is the after-tax operating cash flow for year 5?

a. $54,175
b. $35,475
c. $49,500
d. $47,300
e. $18,700