Please someone explain these 2 to me thank you

Question 1 O out of 10 points John Wall Inc. is launching a line of "2" branded items in a project that involves equipment that will be purchased today for $170000 and a tax rate of 30%. What would the after-tax cash flow be if the equipment is sold in 2 years for $30000 and MACRS depreciation is used where the depreciation rates in years 1, 2, 3, and 4 are 40%, 30%, 20%, and 10%, respectively? Selected Answer: 34000 Correct Answer: 36,300 Answer range +/- 72.6 (36227.4 - 36372.6) Question 2 O out of 10 points John Wall Inc. is launching a line of "2" branded items in a project that involves equipment that will be purchased today for $120000 and a tax rate of 60%. What would the after-tax cash flow be if the equipment is sold in 2 years for $40000 and the equipment is depreciated straight-line to $20000 over 4 years? Selected Answer: 40000 Correct Answer: 58,000 Answer range +/- 116 (57884 - 58116)