A surface mount PCB placement/soldering line for the manufacture of electronic components is to be installed for \($1.6\) million with an expected life of 6 years. Determine the depreciation deduction and the resulting unrecovered investment during each year of the asset’s life using MACRS-GDS allowances.

a. What is the MACRS-GDS property class?

b. Assume the line equipment will be sold shortly after the fifth year.

c. Assume the line equipment is sold during the third year of use.