The cost of an equipment is $ 60,000, it has a useful life of 12 years and a residual value of $ 6,000. The benefits annually they are $ 10,000. Estimates are considered in zero year dollars. This equipment is depreciated using the straight line method. Determine the after-tax cash flow for the fourth year, if the interest rate inflation is 4% and the tax rate is 21%.

Year	Cash flow before taxes R $	Cash flow before taxes _A $	Depreciation	Entry taxable	Tax	Cash flow then of taxes _A $	Cash flow then of taxes _R $
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