Southern Inc. purchases an asset for $127,000. This asset qualifies as a 3-year recovery asset under MACRS with the fixed depreciation percentages as follows: year 1-33.33%, year 2 = 44.45%, year 3 = 14.81%, and year 4 = 7.41%. Southern has a tax rate of 30%. If the asset is sold at the end of 3 years for $21,000, what is the cash flow from disposal? $7,178 $17,523 O $8,972 O $14,019 $11,215