Kirby Ltd is considering the purchase of a new manufacturing machine that costs $100,000. The ATO rules allow depreciation of $20,000 per year. Kirby plans to keep the machine for four years, at which time they expect to sell the machine for $30,000. If Kirby faces a company tax rate of 30%, what is the after-tax cash flow from selling the machine in four years? $27,000 $30,000 $33,000 $23,000