Southern Inc. purchases an asset for $$193,000.$ This asset qualifies as a $3-$year recovery asset under MACRS with the fixed depreciation percentages as follows: year $1=33\mathrm{.}33\%,$ year $2=44\mathrm{.}45\%,$ year $3=14\mathrm{.}81\%,$ and year $4=7\mathrm{.}41\%.$ Southem has a taxrate of $30\%.$ If the asset is sold at the end of $3$ years for $$40,000,$ what is the cash flow from disposal? $$32,290$ $$25,832$ $$40,363$ $$20,666$ $$50,454$