A piece of machinery purchased at a cost of $86,000 has an estimated salvage value of $12,000 and an…

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A piece of machinery purchased at a cost of $86,000 has an estimated salvage value of $12,000 and an estimated useful life of five years. It was placed in service on May 1 of the current fiscal year, which ends on December 31. The asset falls into aseven-year MACRS property category. Determine the depreciation amounts over the useful life.

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