18) On January 1, 2025, Anodel Inc. acquired a machine for $1,000,000. The estimated useful life of the asset is 5 years. Residual value at the end of 5 years is estimated to be $50,000. Calculate the depreciation expense per year using the straight-line method. What is the book value of the machine at the end of 2026 , if the company uses the straight-line method of depreciation