On June 30, 2010, Roy Corp. paid $200,000 for equipment that is expected to have an eight-year life. In this industry, the residual value is approximately 10% of the asset s cost. Roy s cash revenues for the year are $140,000 and cash expenses total $100,000. Select the appropriate MACRS depreciation method for income tax purposes. Then determine the extra amount of cash that Roy can invest by using MACRS depreciation, versus straight-line, for the year ended December 31, 2010. The income tax rate is 30%.