Brockman Inc., acquired a drilling machine five years ago. The machine cost $30,000 and is being depreciated using the straight-line method over a 10-year period to an estimated salvage value of $0. A new, improved machine is now available, and the firm is considering making a switch. The firms marginal tax rate is 40% and the capital gain tax is 15%. What are the after-tax cash flow effect of selling the old drilling machine if it can be sold for the following prices? a) $15,000 b) $5,000 c) $26,000 d) $32,000