please solve using excel

9s. 11 Consider a five-year MACRS asset, which can be purchased at $80,000. The sal- vage value of this asset is expected to be $42,000 at the end of three years. What is the amount of gain (or loss) when the asset is disposed of at the end of three years? (a) Gain $11,280 (b) Gain $9,860 (c) Loss $9,860 (d) Gain $18,960