existing roaster originally cost $\backslash (\backslash$$ $59,900\backslash )$ and was being depreciated using MACRS and a $7-$year recovery period $($see the table $).$ DuPree is subject to a $\backslash (21\backslash \%\backslash )$ tax rate.

a$.$ What is the book value of the existing roaster?

b$.$ Calculate the after$-$tax proceeds of the sale of the existing roaster.

c$.$ Calculate the change in net working capital using the following figures:

Anticipated Changes in Current Assets and Current Liabilities

a$.$ The remaining book value of the existing roaster is $\backslash$$ $($Round to the nearest dollar.$)$

Data table

$($Click on the icon here in order to copy the contents of the data table below into a spreadsheet.$)$

Rounded Depreciation Percentages by Recovery Year Using MACRS for First Four Property Classes

$*$These percentages have been rounded to the nearest whole percent to simplify calculations while retaining realism. To calculate the actual depreciation for tax purposes, be sure to apply the actual unrounded percentages or directly apply double$-$declining balance $(200\backslash \%)$ depreciation using the half$-$year convention.