XYZ Corporation has decided to sell one of its windmills for $5 million. This building is part of the Class 3 (5 percent) CCA pool, and XYZ had it built five years ago at cost of $4.5 million. XYZ's tax rate is 25%. Zebra uses 12% as its cost of capital.

a. If the Class 3 UCC at the start of the year in question was $12 million (and this was the only disposal), what would be the tax consequence of the sale of windmill? (Do not round your intermediate calculations. Round your final answer to the nearest whole number).

Present value of tax __________

b. If the Class 3 UCC at the start of the year of the sale was $4 million, what would be the tax effect of the sale? (Do not round your intermediate calculations. Round your final answer to the nearest whole number).

Tax effect_____________

c. If the UCC at start of the year was $6 million and this was the last windmill in the pool, what would be the tax effects? (Do not round your intermediate calculations. Round your final answer to the nearest whole number).

Tax effect_____________