A manufacturing company purchased an industrial robot for $350,000 in year 0. The robot, primarily used for welding operations, is classified as a seven-year MACRS recovery property. If the company plans to sell the robot after 3 years with a salvage value of $250,000, determine the amount of gain taxes. Assuming a tax rate of 21% for both capital gains and ordinary income, which of the following options correctly represents the amount of gain taxes? A) $19,906 B) $13,931 C) $20,358 D) Answers A, B, and C are not correct