How does the PV of depreciation tax shields vary across the recovery-period classes shown in Table? Give a general answer; then check it by calculating the PVs of depreciation tax shields in the five-year and seven-year classes. The tax rate is 35% and the discount rate is10%.

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Tax Depreciation Schedules by Recovery-Period Class Year(s) 3-year 5-year 7-year 10-year 15-year 20-year 1 33.33 20.00 4.2910.00 500 3.75 18.00 14.40 11.52 9.22 7.37 6.55 6.55 6.56 6.55 3.28 44.45 14.81 7.41 32.00 19.20 11.52 11.52 5.76 24.49 17.49 12.49 8.93 8.92 8.93 4.46 9.50 8.55 7.70 6.93 6.23 5.90 5.90 5.91 5.90 5.91 5.90 5.91 5.90 5.91 2.95 7.22 6.68 6.18 5.71 5.28 4.89 4.52 4.46 4.46 4.46 4.46 4.46 4.46 4.46 4.46 4.46 2.23 4 6 7 10 10 12 13 14 15 16 17 18 12 14 15 16 17-20 21