Hi, I solved the below and have looked up that some people have posted a different answer on here. Particularly the section of rental they add (less: 40% taxes) instead of 30%. Question below only mentions 30% taxes on capital gains If indeed it's 40% can you show me a breakdown as to why?

Problem 273. Corrine Company owns a warehouse that it no longer needs in its own operations. The warehouse was built, at a cost of $270,000, 10 years ago, at which time its estimated use- ful life was 15 years. There are two proposals for the use of the warehouse: 1. Rent it at $72,000 per year, which includes estimated costs of $27,000 per year for main- tenance, heat, and utilities to be paid by the lessor. 2. Sell it outright to a prospective buyer who has offered $225,000. Any capital gain would be taxed at the 30 percent rate. Required: a. Calculate the after-tax income if (1) Corrine Company keeps the warehouse and (2) if Corrine Company sells the warehouse. b. Which proposal should the company accept? Why