登录之后可查看解析

Answer (C) is correct . The new equipment ($160,000 historical cost) has an estimated 10-year useful life, so annual depreciation expense is expected to be $16,000. (NOTE:? When calculating depreciation expense for the depreciation tax shield, salvage value is not deducted.)? The old equipment has a book value of $12,000 ($220,000 historical cost – $208,000 accumulated depreciation) being depreciated on a straight-line basis over the remaining useful life of 2 years results in $6,000 depreciation expense for the next 2 years. The additional depreciation tax shield for the first year is thus the difference in the two depreciation expense amounts times the tax rate [($16,000 – $6,000) × .40 = $4,000].

Answer (A) is incorrect because The amount of $10,000 results from failing to take income tax expense into account.
Answer (B) is incorrect because The amount of $6,400 results from failing to take the depreciation savings from disposing of the old equipment into account.
Answer (D) is incorrect because The amount of $2,400 is only the annual depreciation savings from disposing of the old equipment.