our firm needs a machine which costs $$60,000$ and requires $$15,000$ in maintenance for each year of its five$-$year life. After flive years, this machine will replaced. The machine falls into the MACRS flve$-$year class life category. Assume a tax rate of $21$ percent and a discount rate of $10$ percent. If this achine can be sold for $$8,000$ at the end of year $5,$ what is the after$-$tax salvage value?

Multiple Choice

$$3,456\mathrm{.}00$

$$4,544\mathrm{.}00$

$$5,200\mathrm{.}00$

$$7,045\mathrm{.}76$