Vision$-$guided robotics equipment used to improve efficiency and purity when manufacturing food products is purchased for $$1,200,000.$ It is expected to have a useful life of $10$ years and is MACRS$-$GDS $7-$year property. Determine the depreciation taken and book value at the end of year $8$ if $50\%$ bonus depreciation is used.a$.$ $$53,520$ and $$0$b$.$ $$26,760$ and SOc. $$53,520$ and $$26,760$d$.$ $$26,760$ and $$26,760$