Kustom Cars Purchased a Fixed Asset Two Years Ago for $39,000

Kustom Cars purchased a fixed asset two years ago for $39,000 and sold it today for $19,000.The assets are classified as 5-year property for MACRS.The MACRS table values are .2000,.3200,.1920,.1152,.1152,and .0576 for Years 1 to 6,respectively.What is the net cash flow from the salvage value if the tax rate is 35 percent?

A) $18,020
B) $19,098
C) $18,720
D) $18,902
E) $19,000