Check My Work $(3$ remaining$)$

Suppose that a cafe owner is downsizing and selling some of the kitchen equipment to generate a cash flow. He sells an older oven that is rarely used due to slowing business. The book value of the oven is currently $$900,$ and he sells it for $$1,100.$ At a tax rate of $21\%,$ what will the taxes be on the cash flow generated from the sale of the oven?

a$.-$$$189$

b$.-$$$42$

c $50$

d$.$ $$42$

e$.$ $$231$