Years ago, Monster Potato Corporation purchased a new, state-of-the-art potato slicer. The original cost of the machine was $1,800,000. The machine has a class life of 15 years, but after 13 years, the firm has decided to sell the machine for $320,000. If Monster Potato has a marginal tax rate of 21%, what is the tax effect associated with the decision? $42,000 payment $16,800 payment $18,800 refund $67,200 payment $40,800 refund