What is the present value of the CCA tax shields generated if a company purchases equipment to be used in business operations for $380,000 and the equipment has a CCA rate of 30 percent? You intend to sell the equipment in year 8 for a salvage value of $8,000. The tax rate is 35 percent and the company uses a 10 percent discount rate. Select one: a. $92,537 b. $95,216 c. $91,273 d. $93,777 e. $94,236