if (P/G, 5.3%, N) = 25.649 and (F/G, 5.3%, N) = 40.825, what is the value of N? O a. 10 O b. 11 c. 8 O d. 9 e. 7 An equipment was purchased for $45,000 and is expected to have a salvage value of $18,000 after 8 years of service. The annual revenue and expenses linked to this equipment are $9,500 and $3,300, respectively. If the income tax rate is 19%, and using the straight line depreciation method, what is the after tax cash-flow (ATCF) for the third year? a. $6,946 b. $5,022 c. $5,663 d. $2,288 e. $537