The value is B but I don't understand why. please explain thank you

15. The dollar value of cell EE is a)-300,000 b) 150,000 c) None of these answers QUESTIONS 11 TO 15 A firm is considering the purchase of a new computer for $300,000 fully installed. It is expected to have a salvage value of $100,000 after 3 years. Annual revenues from operations will be $500,000 each year and annual operating and maintenance costs $100,000. Depreciate the computer using the DB method (d-20%). The before-tax interest rate is 10%. The after-tax interest rate is 5%. A 50% tax rate applies to net income from operations and to the recapturing of depreciation. The half-year rule applies. The firm gets a $150,000 loan at a 10% rate of interest) which is repaid as follows: Repayment of loan at the end of year 1 2 3 Percentage of loan repaid 25 35 40 End of Year Cash Flows Item 0 1 2 3 1. Before Tax Cash Flow 2. Annual Depreciation 3. Interest Expense 4. Taxable Income 5. Taxes Payable 6. After Tax Cash Flow 7. Interest Expense End of Year Cash Flows Item 0 2 3 8. Loan Repayment 9. Cash Flow on Owner Equity