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Derp purchases a machine for $75000. This machine qualifies as a 3 year recovery asset under MACRs with depreciation percentages as follows: year 1 = 33.33%, year 2 = 44.45%, year 3 = 14.81%, year 4 = 7.41%. Derp has a tax rate of 35% if the machine is sold at the end of the three years for $30,000 what is the cash flow from disposal?

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