If you could show the steps, that would be awesome!

8. A company is considering the purchase of some equipment that in the second year of operation should cause an increase in sales (all cash) of $150,000, an increase in cash expenses of $90,000, and a depreciation deduction of $45,000. If the tax rate is 40%, what will be the after-tax effect of this equipment, inclusive of depreciation, on cash flows in year two?

a. net after-tax cash inflows/reduction of cash outflows will be $36,000

b. net after-tax cash inflows/reduction of cash outflows will be $54,000

c. net after-tax cash inflows/reduction of cash outflows will be $9,000

d. net after-tax cash inflows/reduction of cash outflows will be $15,000