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9.8 An electrical appliance company purchased an industrial robot costing $300,000 in year 0. The industrial robot to be used for welding operations is depreciated at a 30% declining balance rate for tax purposes. If the robot is to be sold after five years, compute the amounts of gains (losses) and the disposal tax effect for the following three salvage values with a corporate tax rate of 34%. (a) $10,000 (b) $125,460 (c) $200,000