Answer:
after tax gain at disposal: $ 7,187.78
Explanation:
book value at the end of second year:
cost less depreciation of the previous years
19,800 x ( 1 - .3333 - .4444) = 19,800 (0,2223) = 4.401,54
Now, we calculate the gain considering the difference in book value and sales price:
13,500 - 4,401.54 = 9,098.46 gain at disposal
Last, we calculate the value after-tax
9,098.46 x ( 1 - 0.21) = 7,187.7834