You just purchased some equipment that is classified as 5 -year property for MACRS. The equipment cost $140,000. What will the book value of this equipment be at the end of 4 years should you decide to resell the equipment at that point in time? Do not include the $ sign, and round it to a whole dollar. MACRS 5-year property The Lumber Yard is considering adding a new product line that is expected to increase annual sales by $246,000 and cash expenses by $144,000. The initial investment will require $114,000 in fixed assets that will be depreciated using the 5year MACRS. The company has a marginal tax rate of 36 percent. What is the project OCF in year 2? (Do not include the dollar sign (\$). Round your answer to a whole dollar. (e.g., 4,132)