Firm X is considering the replacement of an old machine with the one that has a purchase price of $70,000. The current market value of the old machine is $25,000 but the book value is $32,000. The firm's tax rate for ordinary income is 30%. What is the net cash outflow for the new machine after considering the sale of the old machine. A- $42,900 B- $45,000 C- $40,100