14. L0.2, 3, 5, 8) Joanne is in the 24% tax bracket and owns depreciable business equip- ment that she purchased several years ago for $135,000. She has taken $100,000 of depreciation on the equipment, and it is worth $55,000. Joanne's niece Susan, is starting a new business and is short of cash. Susan has asked Joanne to equipment to her so that Susan can use it in her business. Joanne no longer needs the equipment. Identify the alternatives available to Joanne if she wants to help Susan and the tax effects of those alternatives. (Assume that all alternatives gift the involve the business equipment in one way or another, and ignore the gift tax.)