Calculations for various depreciation methods. On January 1, Year 8, assume that Luck Delivery Company acquired a new truck for $\$ 30,000$. It estimated the truck to have a useful life of five years and no salvage value. The company closes its books annually on December 31. Indicate the amount of the depreciation charge for each year of the asset's life under the following methods:

a. The straight-line method

b. The declining-balance method at twice the straight-line rate, with a switch to straight-line in Year 11

c. The sum-of-the-years'-digits method

d. MACRS depreciation, assuming that the truck belongs to the five-year property class. The proportions of the asset's cost written off each year are $0.20,0.32,0.192$, $0.115,0.115,0.058$. (Hint: charge depreciation for each of six calendar years.)

e. Assume now that the firm acquired the truck on April 1, Year 8. Indicate the amount of the depreciation charge for each of the years from Year 8 to Year 13, using the sum-of-the-years'-digits method. (Hint: the firm allocates depreciation charges for a year, regardless of the depreciation method, on a straight-line basis to periods within a year.)