Cost recovery. Richardses Tree Farm, Ino purchased a new aerial tree trimmer for $93.000. 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 40% tax rate) if a. the sales price was $35.000? b. the sales price was $20.053.20? c. the sales price was $22,000? a. If the sales price is $35,000, what is the after-tax cash flow? (Round to the nearest cent.) 15 MACRS Fixed Annual Expense Percentages by Recovery Class Click on this icon to download the data from this table Year 10 Year 1 2 AN 3-Year 33.33% 44.45% 14.81% 7.41% 3 4 20.00% 32.00% 19.20% 11.52% 11.52% 5.76% 7-Year 14.29% 24.49% 17.49% 12.49% 8.93% 8.93% 8.93% 4.45% 5 6 10.00% 18.00% 14.40% 11.52% 9.22% 7.37% 6.55% 8.55% 6.55% 6.65% 3.2896 7 8 10 11