A surface mount PCB placement$/$soldering line for the manufacture of electronic components is to be installed for $2,600,000.$ It will have a salvage value of $$70,000$ after $5$ years. Determine the depreciation deduction and the resulting unrecovered investment during each year of the asset's life. Determine the depreciation deduction and the resulting unrecovered investment during each year of the assest's life using declining balance depreciation using a rate that ensures the book value equals the salvage value.