JRB Operations invested in a piece of equipment that cost $200,000. They use MACRS depreciation and it is a 5 year class life. At the end of year 6 JRB sells the equipment for $10,000 JRB is in the 35% tax bracket and has a MARR of 10%. Depreciation Recapture is taxed at 35%. The BTCF is given below: The amount or taxes owed for depreciation recapture (ordinary gains) are $1, 500 $4,000 $3, 500 $10,000