A two-year project has an initial requirement of $500,000 for fixed assets. The fixed assets will be depreciated using MACRS and the fixed asset falls into the three-year MACRS class. Depreciation rates for years 1 and 2 are 0.3333 and 0.4445. The estimated salvage value is $80,000. The discount rate is 14 percent and tax rate is 25 percent. What is the ATSV? $89,330 $72,224 $87,755 $68,450