a$.$ Straight$-$line over a $10-$year period, with the first deduction starting in one year.

b$.$ Straight$-$line over a five$-$year period, with the first deduction starting in one year.

c$.$ Using MACRS depreciation with a five$-$year recovery period and starting immediately.

d$.100\%$ bonus depreciation $($all the depreciation expense occurs when the asset is put into use, in this case immediately$).$

a$.$ Straight$-$line over a $10-$year period, with the first deduction starting in one year.