登录之后可查看解析

Answer (C) is correct . The tax basis of $150,000 and the $80,000 cost to remove are deductible expenses, but the $20,000 scrap value is an offsetting cash inflow. Thus, the taxable loss is $210,000 ($150,000 + $80,000 – $20,000). At a 40% tax rate, the $210,000 loss will produce a tax savings (inflow) of $84,000. Accordingly, the final cash flows will consist of an outflow of $80,000 (cost to remove) and inflows of $20,000 (scrap) and $84,000 (tax savings), a net inflow of $24,000.

Answer (A) is incorrect because The amount of $90,000 assumes that the loss on disposal is a cash inflow. It also ignores income taxes.
Answer (B) is incorrect because The amount of $54,000 assumes that the loss on disposal involves a cash inflow.
Answer (D) is incorrect because The amount of $(36,000) assumes that the tax basis is $0.