Del Norte Brick Co$,$ is located near the intersection of Texas, New Mexico, and Mexico, Improved access to the company's property is

via a small bridge across the Rio Grande. The cost of the bridge was $$720000.$ Determine the depreciation and book value for year

$4\mathrm{.}000$ according to the MACRS $($Moditied Accelerated Cost Recovery System$)$ method.

The depreciation is determined to be $

The beok value is determined to be $