James Company Has an Asset That Cost $5,000 and Currently

James Company has an asset that cost $5,000 and currently has accumulated depreciation of $2,000. Suppose the firm sold the asset for $2,500 and is subject to a 30% income tax rate. The net after-tax cash flow of the disposal is:

A) $2,100.
B) $2,350.
C) $2,500.
D) $2,650.
E) $3,200.