Bob's Burgers Restaurant has depreciated the book value of a piece of equipment it originally purchased for $270,000 using the three-year MACRS shown below. Year 1 2 3 4 3-Year MACRS rate 33.30% 44.50% 14.80% 7.40% If Bob expects to sell the equipment for $180,000 at the end of Year 2 and his tax rate is 35%, what is the after-tax salvage value Bob can recover from selling it? A. $42,021 B. $117,000 C. $180,000 D. $59,940 E. $137,979