litro manufacturing ltd is evaluating the relevant cash flow for a capital budgeting decisions and must estimate the terminal cash flow.the proposed machine will be disposed at the end of its useful life of 5 years at an estimated sales price of $20,000.the machine could be purchased for the price of $100000,requires installation which costs an additional $20,000 and will be depreciated on based on the prime cost method over its useful life. net working capital is $6000 is to be recovered at the end of the last year of use.if the tax rate is 40%, what is terminal cash flow

a) 17,000

b)16,000

c)18,000