13. A surface mount placement machine is being purchased for $250,000 it has an estimated useful p htc of 5 years and a salvage value of $50,000 at that time. Determine the depreciation allowance for the 2nd year and the book value at the end of the 2nd year using Straight Line Depreciation SLN. (Do not use the IRS half year convention) (10 pts.) 14. You have $25,000 to invest for a 20-year wedding anniversary. A particular index fund has a long history of paying 10.0%, and you expect inflation to be a significant 50%. a) If you invest in that fund what would you expect your actual saving to be in 20 years? b) what do you expect the real value will be in today's dollars assuming 10% interest and 5% inflation