Custom Cars purchased $44,000 of fixed assets two years ago that are classified as 5-year MACRS property. The MACRS rates are 20%, 32%, 19.2%, 11.52%, 11.52%, and 5.76% for Years 1 to 6, respectively. The tax rate is 21%. If the assets are sold today for $23,000, what will be the after-tax salvage value? Ignore bonus depreciation.

A.)$22,605.20

B) $20,856.30

C) $21,120.00

D) $23,000.00

E) $18,170.00