10. 13.32 Review the situation in problem 13.21. In part (c), you were asked to not consider the realized market value when calculating TI and taxes. Now, consider the fact that the equipment was sold for $188,000 after 2 years of service. Determine the CFAT series and after-tax ROR for the 2 years of ownership. The initial data are repeated here. Table Summary: Table divided into four columns shows data to calculate the rate of return based on equipment cost. The column headers are marked from left to right as: year; 0; 1; and 2. Year 0 1 2 First cost, $ −350,000 Year 0 1 2 Savings, $ 150,000 150,000 Expenses, $ −25,000 −25,000 Depreciation, $ 70,000 112,000