You purchase a machine for $200,000 which belongs in a 30% CCA class. What is the present value of the CCA tax shield on the machine if it is sold at the end of the fifth year for $24,000, your tax rate is 34%, and the appropriate discount rate is 10%?

Select one or more: a. $46,202 b. $40,143 c. $45,227 d. $66,623 e. $86,994