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BestTech has some slightly obsolete equipment that still has a book value of $200,000 on their balance sheet. They can sell the equipment now for

BestTech has some slightly obsolete equipment that still has a book value of $200,000 on their balance sheet.  They can sell the equipment now for $140,000, and they would recover $60,000 in working capital.  Their tax rate is 21%.  If they sell the equipment, what would be the terminal cash flow?

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