Richards Tree Farm, Inc. has just purchased a new aerial tree trimmer for $91,000. Calculate the depreciation schedule using the property class category of a single-purpose agricultural and horticultural structure (from Table 10.3) for both straight line depreciation and MACRS. Use the half-year convention for both methods. Compare the depreciation schedules before and after taxes using a 40% tax rate. What do you notice about the difference between these two methods?