Calculate the net cash flow from the sale of a machinery that will be had in the last year of the project (the project lasts 3 years) according to the following considerations: The purchase value is $ 100,000, the freight to move the machinery is of $ 60,000, the tax depreciation is 25% per year but the company's policy for this type of machine is to depreciate 10% per year. The tax rate is 30%. The machinery is sold for $ 50,000 in the 3rd year of the project.

a) $50,000

b) $47,000

c) $25,000

d) $25,000

other: __________