Firm X is considering the replacement of an old machine with one that has a purchase price of $$95,000.$ The current market value of the old machine is $$24,000$ but the book value is $$33,000.$ The firm's combined tax rate is $38\%.$ What is the net cash outflow for the new machine after considering the sale of the old machine? Disregard the effect of depreciation of the new machine if acquired.

Question $46$ options:

a$)$

$$67,580$

b$)$

$$64,180$

c$)$

$$73,450$

d$)$

$$79,930$