A surface mount PCB placement$/$soldering line is to be installed for $$2,600,000.$ It will have a salvage value of $$80,000$ after $5$ years. Determine the depreciation deduction and the resulting unrecovered investment during each year of the asset's life.

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Part a

Determine the depreciation deduction and the resulting unrecovered investment during each year of the asset's life using declining balance depreciation using double declining balance switching to straight line depreciation.