Last year, the sales at Seidelman Company were $700,000 and were all cash sales. The company's tax-deductible expenses were $450,000 and were all cash expenses. The tax rate was 35%. What was the after-tax net cash inflow at Seidelman last year?

Select one:

a. $162,500.

b. $87,500.

c. $250,000.

d. $700,000.