Please explain in as much detail as possible, I'm trying to study for the final and want to understand these questions. Thank you so much

3. You own some equipment that you purchased four years ago at a cost of $287,000. The equipment is five-year property for MACRS. The MACRS rate are 0.2, 0.32, 0.192, 0.1152, 0.1152, 0.0576, for Years 1 to 6, respectively. You are considering selling the equipment today for $105,000. Which one of the following statements is correct if your tax rate is 24 percent and you claim no bonus depreciation? A) The accumulated depreciation to date is $270,468.80. B) The book value today is $49,406.40. C) The taxable amount on the sale is $54,593.60. D) The tax due on the sale is $13,357.76. E) The after-tax cash flow from the sale is $91,702.46