Five years ago an organic farm bought a small tractor for $150,000. The equipment has reached the end of its useful life, and its purchased price has been fully depreciate. The firm is able to sell the equipment for $15,00. Given that the firm's marginal corporate tax rate is 34%, what is the terminal cash flow for this tractor?
A. 5,100
B. $32,000
C. $26,900
D.$9,900