Multiple choice, if answered in 40minutes or less I will immediately give upvote.

Solarity Inc. is considering a new widget machine. They have spent $100,000 researching the market for this new product. The cost of the machine is $235,000 and it is in the 5-year MACRS category. The shipping and installation costs will total $58,000. The project is expected to have $500,000 per year in sales, and $350,000 in annual operating costs. What is ATCF (after tax cash flow) for the sale of the asset in year 3?

a) $104,306.64

b) $108,439.64

c) $112,520.64

d) $116,727.64