Hello! Please assist me with the question below. Please note that all information is provided in the screenshot. Thank you!

Ms. Drake sold a business that she had operated as a sole proprietorship for 18 years. On the date of sale, the business balance sheet showed the following assets: Jax Basis Accounts receivable $ 32,708 Inventory 154, 280 Furniture and equipment: Cost 53,090 Accumulated depreciation (42, 400) Leasehold improvements : Cost 26,590 Accumulated amortization (5,309) Required: The purchaser pald a lump-sum price of $322,000 cash for the business. The sales contract stipulates that the FMV of the business Inventory Is $166,000, and the FMV of the remaining balance sheet assets equals adjusted tax basis. Assuming that Ms. Drake's marginal tax rate on ordinary Income Is 35 percent and her rate on capital gain Is 15 percent, compute the net cash flow from the sale of her business. Net cash flow