Firm ABC is buying a new printing press. The machine's depreciable basis is $$200,000,$ and it will be depreciated using the MACRS $3-$year rates $(33\mathrm{.}33\%,44\mathrm{.}45\%,14\mathrm{.}81\%,$ and $7\mathrm{.}41\%.$ The firm is interested in salvage value cash flows if it sells the machine before its usable life is done. The salvage value after $1$ year is $$150,000,$ and it will decrease by $$40,000$ each year thereafter. If the firm has a tax rate of $35\%,$ what would the after$-$tax salvage value cash flow be if it sells the machine after $3$ years of use?

$$70,000$

$$55,180$

$$35,867$

$$50,687$