Ms. D sold a business that she had operated as a sole proprietorship for 18 years. On date of sale, the business balance sheet showed the following assets: Tax Basis Accounts receivable $ 51, 000 Inventory 155, 200 Furniture and equipment: Cost 52, 000 Accumulated depreciation (41, 600) Leasehold improvements : Cost 27, 000 Accumulated amortization (5,400) The purchaser paid a lump-sum price of $357,000 cash for the business. The sales contract stipulates that the FMV of the business inventory is $162,800, and the FMV of the remaining balance sheet assets equals adjusted tax basis. Assuming that Ms. D's marginal tax rate on ordinary income is 35 percent and her rate on capital gain is 15 percent, compute the net cash flow from the sale of her business. Net cash flow