Three years ago, you purchased some 5-year MACRS equipment at a cost of $135,000. The MACRS rates are 20 percent, 32 percent, 19.2 percent, 11.52 percent, 11.52 percent, and 5.76 percent for Years 1 to 6, respectively. You sold the equipment today for $82,500. Which of these statements is correct if your tax rate is 23 percent and you ignore bonus depreciation?

A-The tax due on the sale is $10,032.60.

B-The book value today is $40,478.

C-The book value today is $37,320.

D-The taxable amount on the sale is $47,380.

E-The tax refund from the sale is $13,219.40.