In January 1990, Thompson Company purchased computer equipment for \(\$ 30,000\). The equipment will be used in research and development activities for six years and then sold at an estimated salvage value of \(\$ 15,000\). The equipment is in the five-year class for tax purposes. Prepare a schedule showing each year's depreciation for tax purposes assuming

(a) five-year straight-line depreciation and

(b) MACRS depreciation.