12-3\ G Earth Powered Oil Company has purchased green engineering technology equipment for algae farms that turn sunlight into automotive biofuel. Two sets of equipment, each costing $200,000, are needed. One set is being depreciated using MACRS depreciation and the other is being depreciated with bonus depreciation with zero salvage value. Assume the company pays taxes annually and the tax rate is constant. Does the firm save more on income taxes with either one of the equipment sets? If so, which one?