Your client, Mr. Stench, is in the garbage business. He purchased an old excavation site because it has a large hole in which he can dump garbage. Mr. Stench paid \($30,000\) for the site and, based on appraisals, estimates that the land site will be worth \($10,000\) when filled. He also estimates that, when filled to capacity, the hole will hold 50,000 “dumpunits,” and he expects to deposit somewhere between 9,000 and 11,000 dump-units per year. He has asked you if he can depreciate the cost of the site he will use as a garbage dump. In search of your answer, consult the editorial materials in any tax service. Explain the steps to find your answer.