a spot welding machine that costs $$483,000$ has a depreciation life of $7$ years with a $$125,000$ salvage value. Using the MACRS depcreciation rates in the table below, the book value of the machine at the end of the year is: BLANK; Year $1,$ depreciation rate $14\mathrm{.}29\%$; Year $2,$ depcreciation rate $24\mathrm{.}49\%$; Year $3,$ depreciation rate $17\mathrm{.}49\%$; Year $4,$ depreciation rate $12\mathrm{.}49\%$; Year $5,$ depreciation rate $8\mathrm{.}93\%$; Year $6,$ depreciation rate $8\mathrm{.}92\%$; Year $7,$ depreciation rate $8\mathrm{.}93\%$; Year $8,$ depreciation rate $4\mathrm{.}46\%$