The Jones Company has just completed the third year of a five-year MACRS recovery period for a piece of equipment it originully purchased for $293.000. a. What is the book value of the equipment? b. If Jones sells the equipment today for $178,000 and its tax rate is 21%, what is the afier-tax cash fow from seling it? Note: Assume that the equipment is put into use in year 1 . a. What is the book value of the equipment? The book value of the equipment after the third year is 5 (Round to the nearest dollar)