Need solution

Moore Co is considering acquiring a new machine for $105,000. The machine is estimated to have a 10-year life and scrap value of $5,000. Over its life the machine is expected to produce 2,000 units each year with a sales price per unit of $500 and combined material and labour costs of $450 per unit. Tax-allowable depreciation is available on a straight-line basis on cost over five years. Moore has a 40% tax rate and tax is paid in the year of returns.

What is the after-tax cash flow for the tenth year of the project?

A.$81,000
B.$68,400
C.$63,000
D.$60,000
ans is c
how is there a balancing charge
if 20000 is dep for 5 years then its twdv will be 5000(105000-100000) in year 10
but how is it 0???