QUESTION 18 An excavation company is considering the purchase of a new excavator for $80,000. The excavator is expected to produce an increase in income of 20,000 per year over its five-year useful life. The excavator will be depreciated via the straight-line method and has an assumed market value of $30,000 at the end of the useful life. At the end of year 5, the excavator is sold and achieves a salvage value of $30,000. What is the after-tax cash flow in year 5 without SV, assuming an effective income tax rate of 40 percent? OA $10,000 O B.$16,000 OC.$20,000 O D.S30,000