Answer:
The salvage value after tax is  $4910.49
Explanation:
Given Data;
Cost value = $54,000
MACRS = 3-year class life category
Cost of maintenance = $12,400
Tax rate = 35%
Discount rate =11%
Sales value = $5,400
after-tax salvage value =?
The MACRS class depreciation rate for 3 years is;
33.33% 44.44% 14.82% and 7.41%
Total depreciation rate = 33.33% +44.45% +14.81% 
                                       =92.59%
Therefore remaining book value = 100%-92.59%
                                                        =7.41%
The book value of asset after 3 years = cost of asset *remaining book value
                                                                    $54,000 * 7.41%
                                                                    $54,000 *0.0741
                                                                    $4001.4
The profit gain  = Sales value - book value after 3 years
The profit gain   =$ 5400
-4001.4
                             = $1398.6
From the question a tax rate of 35% was paid
Therefore Tax on profit = profit gain *35%
                                         =  $1398.6 *0.35
                                         = $489.51
The salvage value after tax= salvage value - tax on profit
                                              = $5400 - $489.51
                                              =$4910.49