New equipment for soil tests costs $10,000 and has no salvage value at the end of its 4 year life. The equipment is expected to generate a net cash flow before tax (CFBT) given in the table below. The lab equipment will be depreciated over 4 years using the the MACRS method at the rates in the Table. The company's effective tax rate is 50%.

Year	CFBT	Depreciation Rate	Depreciation Amount	Book Value	Taxable income	Tax @ 50%	CFAT
0	-10,000	-	-	10,000	-	-	-10,000
1	6,000	33.33%	3,333	6,667	2,667	1,334	4,556
2	5,000	44.45%	A	2,222	555	277.5	4,723
3	5,000	14.81%	1,481	741	3,519	B	3,241
4	3,000	7.41%	741	0	2,259	1,129	1,871

Fill in the table for cells marked A and B. The value for cell A is . The value for cell B is .

The book value at the end of year 2 is:

The depreciation amount in year 3 is:

The after-tax MARR is 6%/yr. The PW of the equipment after tax is closest to?

The before-tax MARR is 12%. The PW of the equipment before tax is closest to?

The Taxable income in year 2 is:

The tax in year 1 is:

The Recaptured Depreciation is:

The Capital Loss is:

The Capital Gain is: