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 Value of the After Tax Cash Flow (ATCF) in year 3 is: $54, 864 $65, 250 $66, 340 $63, 359