Pear Orchards is evaluating a new project that wa requre equipment of $233,000. The equipment will be depreciated on a 5 yoar MACRs schedule. The arnual depreclation percentages are 20.00 percent. 32.00 pescent, 19.20 percent, 11.52 percent, and 11.52 percent, respectively. The company olans to shut down the project after 4 yoars. At that time, the equipment could be sold for 556,700 . Howevor, the coenpary plans to keep the equiprent for a different project in another state. The tar rate is 25 percent. What aflertax salvage value should the company use when evaluating the current profect? $52.591 $56,700 50 $40,262 $60.800