which is correct?

Firm X is considering the replacement of an old machine with one that has a purchase price of $85,000. The current market value of the old machine is $25,000 but the book value is $39,000. The firm's combined tax rate is 31%. What is the net cash outflow for the new machine after considering the sale of the old machine? Disregard the effect of depreciation of the new machine if acquired. $55,660 $52,260 $61,530 $68,010