Acme is considering the sale of a machine with a book value of $160,000 and 3 years remaining in its useful life. Straight-line depreciation of $50,000 annually is available. The machine has a current market value of $200,000. What is the cash flow from selling the machine if the tax rate is 30%?

Choices:

a. 190,000

b. 184,000

c. 188,000

d. 200,000

e. 192,000