First cost of equipment = $150,000 Market value at the end of year 6 = $30,000 MACRS depreciation is used. The equipment is a 5-year property. Incremental income-tax rate for the company = 35% Year 0 1 2 3 4 5 6 BT-CF in $ -150K 60K 63K 66K 69K 72K 75K O&M Expenses 10K 13K 16K 19K 22K 25K The tax on depreciation recapture in year 6 is equal to _