Assume the stamping machine will now be used for only

Assume the stamping machine will now be used for only three years, owing to the company's losing several government contracts. The MV at the end of year three is $50,000. What is the income tax owed at the end of year three owing to depreciation recapture (capital gain)?
(a) $8,444
(b) $14,220
(c) $21,111
(d) $35,550
(e) $20,000