A three-in-one grain conveyor used in the manufacture of grain for transporting, filling, or emptying is purchased and installed for $75,000. It is placed in service during the middle of the tax year.

a. What is the MACRS-GDS property class?

b. If it is removed just before the end of the tax year approximately 4.5 years from the date placed in service, determine the depreciation deduction during each of the tax years involved.

c. If it is removed just after the end of the tax year approximately 4.5 years from the date placed in service, determine the depreciation deduction during each of the tax years involved.