dont know what cell b45 is... formula is (sp-bv) * tax rate. problem is i dont know how to find bv. sp= 62,500 and tax rate = .200... help me find bv for cell b45 please

\begin{tabular}{rcccccc|} YEAR & 1 & 2 & 3 & 4 & 5 \\ $ & (87,500.00)$ & (156,250.00)$(106,250.00)$ & (81,250.00)$ & (56,250.00) \\ $ & 190,000.00$ & 120,000.00$110,000.00$ & 60,000.00$ & \\ \hline & (277,500.00)$ & (276,250.00)$(216,250.00)$ & (141,250.00)$ & (56,250.00) \end{tabular} - Earnings belore Tawes \& Depreciation less Change in Depreciation Change in CF belore Taxes less Taxes@ 20%. Change in CF after Taves plus Depreclation Change in After-tax Cash Flow + Terminal Year CF (in Year 5) \begin{tabular}{|cccccc|} \hline 1 & 2 & 3 & 4 & 5 \\ \hline 130,000 & 130,000 & 130,000 & 130,000 & 130,000 \\ \hline277,500 & 276,250 & 216,250 & 141,250 & 56,250 \\ \hline 407,500 & 406,250 & 346,250 & 271,250 & 186,250 \\ 881,500 & 81,250 & 69,250 & 54,250 & 37,250 \\ \hline 326,000 & 325,000 & 277,000 & 217,000 & 149,000 \\ 48,500 & 48,750 & 60,750 & 75,750 & 92,750 \\ \hline 374,500 & 373,750 & 337,750 & 292,750 & 241,750 \\ 0 & 0 & 0 & 0 & \\ \hline \end{tabular} Per Year After-tax Cash flow Sale New Flaxot 62,500 45 Less tax an 5 ale =(5PDV)4 tax rate 46 Lost 5 ale of Oid FlaXer- 47 less tax on Sale 48 Less Change in NWC Terminal Non-operating Cash Flow