Vision$-$guided robotics equipment used to improve efficiency and purity when manufacturing food products is purchased for $$1\mathrm{.}2$ million. It is expected to have a useful life of $10$ years and is MACRS $$ GDS $7-$ year property. Determine the depreciation taken and book value at the end of year $8$ if $50\%$ bonus appreciation is used. a$.$ $$53,520$ and $$0.$ b$.$ $$26,760$ and $$0.$ c$.$ $$53,520$ and $$26,760$ d$.$ $$26,760$ and $$26,760$