Happy Company bought a new machine that cost $120,000 on 1/1/23. The machine had a useful life of 6 years. Happy Company used straight-line depreciation with an estimated salvage value of \$0. Happy Company is subject to an income tax rate of 60%. Happy Company sold the machine on 1/1/25 (after using the machine for exactly 2 full years.) In the next 3 questions, you are to determine the Net Cash Inflow (NCF) from the sale of the machine on 1/1/25. 3. If the machine was sold on 1/1/25 for $80,000, the Net Cash Inflow (NCF) is: A. $70,000 B. $74,000 C. $86,000 D. $80,000