Cash Flow Creation

I am having trouble answering the following question for my study guide:
What is the estimated terminal cash flow. The proposed machine will be disposed of at the end of its usable life of five years at an estimated sale of price of $15,000. The machine has an orginal purchase price of $80,000, installation cost of $20,000 and will be depreicated under the five-year MACRS. Net working capital is expected to decline by $5,000. The firm has a 40 percent tax rate on ordinary income and long-term capital gain. The cash flow is:
A.) 14,000
B.) 16,000
C.) 24,000
D.) 26,000
I realize this is a long question, but I am having trouble breaking apart the information. If you could tell me your solution, along with an explanation for it, it would be greatly appreciated., more