Year 0	Year 0	Year 1	Year 2
MACRS Depreciation Rate	33.33%	44.45%	14.81%	Year 3 7.41%

A machine is purchased for $550,000 and is used through the end of Year 2. The machine will be depreciated using the 3-Year MACRS schedule. At the end of Year 2, the machine is sold for $85,000. What is the after-tax cash flow from the sale of the machine at the end of Year 2 if the firm's marginal tax rate is 40%?

A. $16,826

B. $40,755

C. $67,302

D. $44,245