Use the following MACRS schedule for 5-year property to answer the following: MACRS 5-year property Year Depreciation rate 1 20.00% 2 32.00% 3 19.20% 4 11.52% 5 11.52% 6 5.76% Max Inc. purchased some machinery 3 years ago for $319,000. These assets are classified as 5-year property for MACRS. The company is replacing this machinery today with newer machines that utilize the latest in technology. The old machines are being sold for $140,000. What is the after-tax cash flow from this sale if the tax rate i 35 percent? O 123,155 97,431 091.872 55,123 18.374 0 110 293