Three years ago, iHeap Co purchased some five-year MACRS property for $367,500. Today, it is selling this property for $120,000. How much tax will the company owe on this sale if the tax rate is 30 percent? The MACRS allowance percentages are as follows, commencing with Year 1:20.00,32.00,19.20,11.52,11.52, and 5.76 percent. $0 $3.651.45 $3,621.81 $4,856.08 $4,248.00