A company is replacing its oven. The old oven has a book value of $20,000 at the time of sale. A buyer is willing to pay $10,000 to purchase the old oven. The new oven will cost $100,000. The company estimates that the new oven will have a useful life of 10 years and be depreciated to $20,000. Since the oven is a replacement, it will have no incremental revenues, no incremental costs, no incremental operating expenses, and no changes in working capital. The company's tax rate is 21%. A) What is the free cash flow from selling the old oven and buying the new one? B) What is the incremental free cash flow associated with the new oven in the second year of the life of the new oven?