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Granny\'s Butter and Egg Business is such that she pays an effective tax rate of

ID: 2739330 • Letter: G

Question

Granny's Butter and Egg Business is such that she pays an effective tax rate of 38%. Granny is considering the purchase of a new Turbo Churn for $25,000. The churn is a special handling device for food manufacture (MACRS 3-year Property) and has an estimated life of 4 years and a salvage value of $5000. The new churn is expected to increase net income by $7500 per year for each of the 4 years of use. Based on this information, what is the after-tax cash flow for this churn in the 4th year after purchase?

$8454 $5354 $6057 $8873

Explanation / Answer

The correct answer is option A.

Increase in operating income = $7500

Add: Salvage value = $5000

Less: Depreciation = $25000*7.41% = 1852.5.

CAsh flow before tax = $10647.5.

Less tax @38% = 4046.05.

Cash flow after tax = $6601.45.

Add: Depreciation = 1852.5

Cash flows = 8453.95. or 8454.