Bing Services is now in the final year of a project. The equipment originally cost $20,000. The existing UCC is $5,000. Bing can sell the used equipment today for $6,000, and its tax rate is 40%. What is the equipments net after-tax salvage value for use in a capital budgeting analysis? Note that the recapture is fully taxable.

a. $5,880

b. $5,600

c. $6,174

d. $5,320