You Own Some Equipment Which You Purchased Three Years Ago

You own some equipment which you purchased three years ago at a cost of €135,000.The equipment has been depreciated using reducing balances of 20% per annum.You are considering
Selling the equipment today for €82,500.Which one of the following statements is correct if your
Tax rate is 34%?

A) The tax due on the sale is €4,549.20.
B) The book value today is €8,478.
C) The book value today is €64,320.
D) The taxable amount on the sale is €38,880.
E) You will receive a tax refund of €13,219.20 as a result of this sale.