Your company purchases machinery for $$90,000.$ The machinery has a CCA rate of $25\%.$ You intend to sell the machinery in year $12$ for a salvage value of $$18,000.$ At the time of sale, you still anticipate having other assets in the class. The relevant tax rate is $35\%.$ Company uses a $12\%$ rate of return. Determine the present value of the incremental tax shields generated.a$.$$$21,284$b$.$$$19,051$c$.$$$21,236$d$.$$$20,144$e$.$$$18,575$