Three years ago, you purchased some $5-$year MACRS equipment at a cost of $$135,000.$ The MACRS rates are $20$ percent, $32$ percent, $19\mathrm{.}2$ percent, $11\mathrm{.}52$ percent, $11\mathrm{.}52$ percent, and $5\mathrm{.}76$ percent for Years $1$ to $6,$ respectively. You sold the equipment today for $$82,500.$ Which of these statements is correct if your tax rate is $34$ percent?

Question $2$ options:

A$)$

The tax due on the sale is $$14,830\mathrm{.}80.$

B$)$

The book value today is $$40,478.$

C$)$

The book value today is $$37,320.$

D$)$

The taxable amount on the sale is $$47,380.$

E$)$

The tax refund from the sale is $$13,219\mathrm{.}20.$