A tractor for over-the-road hauling is purchased for \($90,000.\) It is expected to be of use to the company for 6 years, after which it will be salvaged for \($4,000.\) Calculate the depreciation deduction and the unrecovered investment during each year of the tractor’s life using MACRS-GDS allowances.

a. What is the MACRS-GDS property class?

b. Assume the tractor is used for the full 6 years.

c. Assume the tractor is sold during the fourth year of use.

d. Assume the tractor is sold during the third year of use.