Cost recovery. Richardses' Tree Farm, Inc. purchased a new aerial tree trimmer for $94,000.

It is classified in the property class category of a single-purpose agricultural and horticultural structure. Then the company sold the tree trimmer after four years of service. If a seven-year life and MACRS, was used for the depreciation schedule, what is the after-tax cash flow from the sale of the trimmer (use a 35% tax rate) if

a.the sales price was $30,000?

b.the sales price was $29,365.60?

c.the sales price was $19,000?