A firm is trying to determine the cash flow from selling an old computer system to an interested buyer. The computer system was purchased five years ago for $439,627.00. The system was depreciated using the 7-year MACRS schedule. The firm has an offer this morning for $72,023.00. The tax rate facing the firm is 35.00%. The firm will only accept the offer if it generates a cash flow greater than $60,313.00.

A) What is the current book value of the computer system?

B) What is the NSV from selling the computer system today?