3. 12.3 Cyber Manufacturing is purchasing a complete video borescope system for applications that require work in places that eyes cannot see. The purchase price is $8000, shipping and delivery is $300, installation cost is $1200, tax recovery period is 5 years, book depreciation period is 10 years, salvage value is estimated to be $500, operating cost (with technician) will be $45,000 per year. For MACRS depreciation of the system, what are the values of B, S, and n?