Kilby's Casinos is considering replacing their table. They were purchased 4 years ago for a total cost of $100,000 and are being depreciated straight-line to zero value over 10 years. If these crap tables are sold at the following prices, what are the after-tax cash flows to Kilbys Casinos? Use 40 percent for the effective tax rate.

a. $75,000 b. $60,000 c. $20,000