The Jones Company has Just completed the third year of a five-year MACRS recovery period for a piece of equipment it originally purchased for $304,000. What is the book value of the equipment? if Jones sells the equipment today for $176,000 and its tax rate is 35%, what is the after-tax cash flow from selling it? What is the book value of the equipment? The book value of the equipment after the third year is $. (Round to the nearest dollar.)