Billy Bob bought depreciable business equipment for $100,000 and took $50,000 in MACRS depreciation. The AMT depreciation over the same period is $10,000. Billy Bob sold the machine for $60,000. a. Compute the IRC Section 1245 recapture on the sale of the machine (10). b. Compute the 1245 recapture if the selling price of the equipment is $40,000 instead of $60,000 (10).