X-RAY TECHNOLOGIES purchased industrial equipment and is depreciating it using the 7-yr property class table. The original cost of the equipment was $450,000. The applicable tax rate for the company is 22%. 7-year year 14.29% 1 24.49% 2 17.49% 3 12.49% 4 8.93% 5 8.92% 6 8.93% 7 4.46% 8 At the end of year 4, the equipment was sold for $125,000 to upgrade to newer technology.

What is the NSCF at the end of year 4? [NSCF = SP - (SP - BV) * Tax rate]