E10-7 Taylor Marshall Co. paid $165.000 for equipment that is expected to have a seven- year life. The residual value of equipment is approximately 10% of the asset's cost. Select the appropriate MACRS depreciation method for income tax purposes. Then determine the extra amount of cash that Marshall Co. can invest by using MACRS deprecia- tion, versus straight-line. during the first two years of the equipment's life. Ignore any inter- est Marshall can earn by investing the extra cash.