Vicantos Enterprises is considering a new project that will require $345,000 for new fixed assets, $160,000 for inventory, and $35,000 for accounts receivable. Short-term debt is expected to increase by $110,000. The project has a 6-year life. The fixed assets will be depreciated straight-line over 10 years to a zero salvage value. At the end of the project, the fixed assets can be sold for $250,000. The net working capital returns to its original level at the end of the project. The project is expected to generate annual sales of $550,000 and costs of $430,000. The tax rate is 35 percent and the required rate of return is 15 percent. What is the amount of the after-tax cash flow from the sale of the fixed assets at the end of this project?

$210,800

$250,000

$222,875

$162,500