Rogers Manufacturing Company is selling its classic Rolls-Royce Phantom in mint condition for $200,000 at a public auction. The car was originally bought for $60,000 and it has been always kept in the inventory for the last 42 years. It is depreciated on the books from its original purchase price at a CCA rate of 24%. The companys marginal tax rate is 25%. Is the company eligible to receive tax credit (how much?) or does it have tax liability (how much)? Why? What is the net salvage value of the car?