Southern Co. purchases an asset for 550,000. This set qualifies as a five-yeat recovery asset under MACRS, with the fixed depreciation percentages as follows: year I - 20.00% year 2 = 32.00 year 3 -19.205 year 4 - 11.52% year 5 -11.52% year 6 - 5.76% Southern has a tax rate of 21%. If the asset is sold at the end of 4 years for 55.000, what is the after-tax cash flow from disposal (ATSV)? Book Value = Original Cost - Accumulated Depreciation After-Tax Salvage Value = Selling Price - T(Selling Price - Book Value) a) $4,236 $ b) $6,274 c) $3,592 d) $5,764