Betatech has some slightly obsolete equipment that still has a book value of $300,000 on their balance sheet. They can sell the equipment now for $210,000, and they would recover $40,000 in working capital. Their tax rate is 21%. If they sell the equipment, what would be the terminal cash flow? a) $268,900 b) $111,100 c) $228,900 d) $165,900 e) $205,900