Consider an asset that costs $78,000 and is depreciated straight-line to zero over its 6-year tax life. The asset is to be used in a 5-year project. At the end of the project the asset can be sold for $20,000. The tax rate is 21 percent. What is the after-tax salvage value? Select one: 0 a $18.530 b. $23,250 a $23.930 d. $19.600 e $21.260