A numerically controlled milling machine was purchased for $95,000. 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 (a) Straight-line depreciation (b) 150% declining balance depreciation (C) 80% bonus depreciation with the balance using 7-year MACRS depreciation (d) 7-year MACRS depreciation