Western Inc. Purchases a machine for $15,000. This machine qualifies as a five-year recovery asset under MACRS with the fixed depreciation as follows: year 1 = 20%; year 2 = 32%; year 3 = 19.20%; year 4 = 11.52%. Western has a tax rate of 33%. If the machine is sold at the end of 4 years for $4,000, what is the cash flow from disposal?

A. $3,408.22

B. $2,592

C. $3,535.36

D. $1,408