Southern Co. purchases an asset for $50,000. This asset qualifies as a five-year recovery asset under MACRS, with the fixed depreciation percentages as follows: year 1 = 20.00%; year 2 = 32.00%; year 3 = 19.20%; year 4 = 11.52%. Southern has a tax rate of 20%. If the asset is sold at the end of four years for $5,000, what is the after-tax salvage value?

A. $4,000.00

B. $2,592.00

C. $6,274.00

D. $5,728.00

E. $3,535.36