2- A company purchased a new production equipment for $200,000 5 years ago and is planning to sell it for $100,000 in 4 years. a) If maintenance cost of the new equipment is $10,000 a year, what will be the MACRS depreciation charge in year 2? Assume recovery period of 5 years for this class of equipment and depreciation rate is 20% each year, MARR is 8%, and inflation rate of 5%. b) What is the book value of this equipment at the end of year 2, and year 5? c) What are the tax implications this asset if it is sold for the anticipated price of $100 K in year 4