MCA Healthcare sells some old equipment for $60,000. The equipment was purchased several years ago for $100,000 and has a book value of $25,000. The corporate tax rate is 21 percent. How much will MCA pay (receive) in capital gains tax on the sale? 1) $33,600 O2) $5,250 3) $7,350 4) $12,600 5) $60,000 06) $8,400 7) $21,000 8) $26.250