Acme Casting and Molding sold a piece of equipment during the current tax year for $67,000. This equipment had a cost basis of $210,000 and the accumulated depreciation was $153,000. Assume the effective income tax rate is 25%. Based on this information, what is

a. the gain (loss) on disposal,

b. the tax liability (or credit) resulting from this sale, and

c. the tax liability (or credit) if the accumulated depreciation was $125,000 instead of $153,000