Hammer Corporation wants to purchase a new machine for $300,000. Management predicts that the machine will produce sales of $200,000 each year for the next 5 years. Expenses are expected to include direct materials, direct labor, and factory overhead (excluding depreciation) totaling $80,000 per year. The firm uses straight-line depreciation with an assumed residual (salvage) value of $50,000. Hammer's combined income tax rate, t, is 40%. What is the net after-tax cash inflow in Year 1 from the proposed investment, rounded to the nearest whole dollar?

A) $72,000. B) $92,000. C) $96,000. D) $102,000. E) $120,000.