Robert owner of Sharper Knives Inc is closing the scissor sharperning division of her business at the end of the current fiscal year. The divisions sole asset, the scissor-sharpening machine was purchased four years ago for $250,000. The asset in Class 43 witha depreciation Rate of 30%. If the scissor sharpening machine has an ending UCC as of year 4 of $72,888 and jules has agreed to sell the machine for 70,000. What is the PV of tax sheilds gained (lost) as a result of the sale of the machine (As of Year 4). The Tax rate is 35% and Jules cost of Capital is 9.7%

Ans is 763.93. Please give me steps with solutions and explanations