please solve using excel

9s.10 Minolta Machine Shop just purchased a controlled vertical drill press for $100,000. The drill press is classified as a three-year MACRS property. Minolta is planning to use the press for five years. Then Minolta will sell the press at the end of its service life for $20,000. The annual revenues are estimated to be $110,000. If the estimated net cash flow at the end of year 5 is $30,000, what are the estimated operating and maintenance expenses in year 5? Minolta's income tax rate in 2017 is 40%. (a) $60,000 (b) $65,000 (c) $80,000 (d) $88,333