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salvage value of plant book value on date of sale gain on disposal $11,400.00 $5,506.56 (90000+5600)*0.0576 $5,893 tax on disposal $1,473 [ 5893*0.25] After tax

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salvage value of plant book value on date of sale gain on disposal $11,400.00 $5,506.56 (90000+5600)*0.0576 $5,893 tax on disposal $1,473 [ 5893*0.25] After tax salvage value $9,927 [11400-1473]

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