For a new project, Indigo Ink Inc. had planned on depreciating new machinery that costs $300 million on a 4-year, straight-line basis. Suppose now, that Armstead decides to depreciate the new machinery on an accelerated basis according to the following depreciation schedule: Year MACRS Depreciation Rates Year 1= 20%, Year 2= 32%, Year 3= 19%, Year 4=12%, Year 5=11%, Year 6= 6%. The project for which the machinery has been purchased ends in four years, and as a result the machinery is going to be sold at its salvage value of $60,000,000. Under this accelerated depreciation method, what is the after-tax cash flow expected to be generated by the sale of the equipment in Year 4? Assume the firm's tax rate is 40 percent. A) $56,400,000 B) $36,000,000 C) $72,200,000 D) $51,600,000 E) $63,600,000