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 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 tax _R$	cash flow before tax _A$	deprecation	taxable income	tax	cash flow after tax _A$	cash flow after tax _R$
4

Please explain neatly.