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 $43,000

Inventory 144,000

Furniture and equipment:

Cost 64,500

Accumulated depreciation (51,600)

Leasehold improvements:

Cost 28,000

Accumulated amortization (5,600)

The purchaser paid a lump-sum price of $322,500 cash for the business. The sales contract stipulates that the FMV of the business inventory is $158,800, 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.

What is the net cash flow?