$1.$ Practice Problem $10-1$ depreciated according to the MACRS $5-$year class of assets.

a$.$ What will be the depreciation associated with the machine each year Western uses it$?$ Round your answers to the nearest dollar.

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b$.$ If its marginal tax rate is $40$ percent, what after$-$tax net cash flow will Western receive when the machine is sold in four years? Round your answer to the nearest dollar.

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