Blackwater Spring and Metal utilizes the same computerized spring-forming machinery in its U.S. and Malaysian plants. The first cost was $750,000 with S= $150,000 after n= 10 years. MACRS (Modified Accelerated Cost Recovery System) depreciation with n= 5 years is applied in the United States, and standard SL depreciation with n = 10 years is used by the Malaysian facility. Year n=3 33.33 44.45 14.81 7.41 Depreciation Rate (%) for Each MACRS Recovery Period in Years n= 5 =5 n =7 n=10 n=15 20.00 14.29 10.00 5.00 32.00 24.49 18.00 9.50 19.20 17.49 14.40 8.55 11.52 12.49 11.52 7.70 11.52 8.93 9.22 6.93 n=20 3.75 7.22 6.68 6.18 5.71 5.76 6.23 8.92 8.93 4.46 5.90 7.37 6.55 6.55 6.56 6.55 5.90 5.29 4.89 4.52 4.46 4.46 5.91 3.28 5.90 5.91 5.90 5.91 5.90 5.91 4.46 4.46 4.46 4.46 4.46 15 2.95 16 17-20 4.46 4.46 2.23 If the equipment is sold after 6 years for $100,000, calculate the over-and underdepreciation amounts for each method. The overdepreciation amount is $D . The underdepreciation amount is $-D