Russell's is considering purchasing $697,400 of equipment for a four-year project. The equipment falls in the five-year MACRS class with annual percentages of 20.32, 19.12..11, and .06 for Years 1 to 6, respectively. At the end of the project the equipment can be sold for an estimated $135,000. The tax rate is 23 percent. What is the amount of the after-tax salvage value of the equipment assuming no bonus depreciation is taken? A. $131,218.34 B. $143,001.29 C. $135,666.67 D. $119,071.25 E. $128,804.30