Answer B I don't know why please answer quickly thank you

A firm is considering the purchase of a new computer for $300,000 fully installed. It is expected to have a salvage value of $100,000 after 3 years. Annual revenues from operations will be $500,000 each year and annual operating and maintenance costs $100,000. Depreciate the computer using the DB method (d-20%). The before-tax interest rate is 10%. The after-tax interest rate is 5%. A 50% tax rate applies to net income from operations and to the recapturing of depreciation. The half-year rule applies. . . The firm gets a $150,000 loan (at a 10% rate of interest) which is repaid as follows: Repayment of loan at the end of year Percentage of loarn 25 35 40 2 End of Year Cash Flows Item 1 2 3 1. Before Tax Cash Flow 2. Annual Depreciation 3. Interest Expense 4. Taxable Income 5. Taxes Payable 6. After Tax Cash Flow 7. Interest Expense 12. The dollar value of cell BB is a) 30,000 b) 54,000 c) 60,000 d) 48,000 e)None of the above answers