Cost recovery. Richardses' Tree Farm, Inc. purchased a new aerial tree trimmer for $82,000. 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 $36,000 ? b. the sales price was $25,616.80 ? c. the sales price was $22,000