IPS - Liquidity Constraints

Question from old exam - list their liquidity requirements in the upcoming year.

from the text their living expenses were $220,000 and their desire to maintain a cash balance of $250,000. However, within the information provided they were going to sell their business for $10,000,00 that had zero cost basis and tax rate applied to the sale was 15%.

So for my answer I listed:

$220,000 in net living expenses + $250,000 in cash balance + $1,500,000 for taxes due on the sale of the business.

However, the CFAI did not list the $1,500,000 for taxes on the sale of their business.

Would my answer be wrong? Why would they not need to maintain another $1,500,000 in liquidity to pay for their taxes on the sale of the business?

Was the $1,500,000 coming from the investment portfolio?

It listed their current investment portfolio as $2,500,000. Then it says the net proceeds from the sale will be added to their investment portfolio

The tax is withdrawn from the sales proceeds. They’ll pay it from the cash received from selling the business.

So you add the 10m minus 1.5m only to their asset base.