Pet Supply purchased some fixed assets two years ago at a cost of $43,800. It no longer needs these assets, so it is going to sell them today for $32,500. The assets are classified as five-year property for MACRS. The MACRS rates are 0.20, 0.32, 0.192, 0.1152, 0.1152, 0.0576, for years 1 to 6, respectively. What is the net cash flow from this sale if the firm's tax rate is 35%? $36,516.60 $18,576.00 $7,459.40 $28,483.40 $25,211.09