Kustom Cars just purchased a fixed asset for $309,000. The asset will be depreciated on a straight line basis over 5 years to a zero salvage value. If the asset is sold after two years at a price of $150,000, what will be the net after-tax cash flow from the sale if the tax rate is 21 percent?

A $124,044

B $157,434

C $142,566

D $175,956