A high-precision programmable router for shaping furniture components is purchased by Henredon for \($190,000.\) It is expected to last 12 years and have a salvage value of \($5,000.\) Calculate the depreciation deduction and book value for each year.

a. Use straight-line depreciation (9.3)

b. Use declining-balance depreciation, with a rate that ensures the book value equals the salvage value (9.4)

c. Use double declining balance depreciation (9.4)

d. Use double declining balance, switching to straight-line depreciation (9.5)

e. Use sum-of-years’-digits depreciation (9.A)