An asset was purchased for $89,248. The CCA rate for this asset was 30%. The effective tax rate was 40%. Assume books are closed and any tax credit for capital loss can be claimed and refunded at disposal time. Find the disposal tax effect for the asset if sold after 5 years for the following prices:

a] $110,000

b] $30,000

c] $15,000

d] $10,000