A company is considering the purchase of some equipment. In the second year of operation, it is expected that the equipment will cause an increase in sales revenue of $$200,000$ and an increase in cash expenses of $$120,000.$ amortization for the equipment will be $$60,000.$ The tax rate for the company is $40\%.$ What is the effect on cash flow from the equipment in Year $2?$

a$)$$$0$

b$)$$$12,000$

c$)$$$48,000$

d$)$$$72,000$