please work through of how to solve this problem. The correct answer is $87,802, but I do not know how this answer is correct.

22. Four years ago, a construction company purchased a construction grader for $375,000. The grader was put on a 7 -year MACRS depreciation schedule. Today, the company will re-sell the grader for $80,000. If the appropriate tax rate is 21%, what is the net salvage value (NSV) from this re-sell