show work please

From the data shown, determine the ESL of the equipment assuming MARR of 12%. Years Retained Market Value M&O Cost 0 $28,000 1 $24,000 548,000 2 $22,000 -549,000 3 $18,000 -$50,000 4 $10,000-$51,000 ESL = 2 years None of the above ESL - 4 years O ESL - 1 year ESL = 3 years