MARCS is a depreciation method that takes n$+1$ years to depreciate the book value to

zero. It assumes that year $1$ is a half year, year $($n$+1)$ is a half year, and all other years are

full years, and the depreciation can be switched between DDB and SL$.$ Please calculate the

MACRS rates $($d$1,$ d$2,....,$ d$10,$ d$11)$ for a property with a $10-$year lifetime.