A numerically controlled milling machine was purchased for $95,000 four years ago. The estimated salvage value was $15,000 after 15 years. What is the machine's book value after 5 years of depreciation? If the machine is sold for $20, 000 early in Year 7, how much gain on sale or recaptured depreciation is there? Assume 7-year MACRS depreciation Straight-line depreciation Sum-of-years'-digits (SOYD) depreciation 150% declining balance depreciation