Betatech 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?

a) $152,600

b) $107,400

c) $212,600

d) $110,600

e) $170,600