A bioengineer is evaluating methods used to apply adhesive onto microporous paper tape that is commonly used after surgery. The machinery costs $200,000, has no salvage value, and the CFBT estimate is $75,000 per year for up to 10 years. The Te = 38% and i = 8% per year. The two depreciation methods to consider are: MACRS with n = 5 years and SL with n = 8 years (neglect the half-year convention effect). For a study period of 8 years,

(a) Determine which depreciation method offers the better tax advantage,

(b) Demonstrate that the same total taxes are paid for MACRS and SL.