In year 0, an electrical appliance company purchased an industrial robot costing $300,000. The robot, to be used for welding operations and classified as seven-year recovery property, has been depreciated by the MACRS method. If the robot is to be sold after five years, compute the amounts of gains (or losses) for the following three salvage values (assume that both capital gains and ordinary incomes are taxed at 34%): 3. (a) $10,000. (b) $125,460. (c) $200,000