1) (25 points) An equipment costs $100,000, has a useful life of 5 years, and has zero salvage value at the end of its useful life. Determine the depreciation allowances for the first two years and book value at the end of year 1 and year 2 for the following methods. a) (7 points) SOYD depreciation (no half-year convention) b) (8 points) Double Declining Balance depreciation (no half-year convention) c) (10 points) MACRS-GDS 5-year property