2. A file server and peripherals (MACRS-GDS 5-year property) are purchased in December by a calendar- year taxpayer for $8,000. The server will be used for 6 years and be worth $200 at that time. Calculate the depreciation deduction during years 1, 3, and 6. 1. Use straight-line depreciation 2. Use declining balance depreciation, with a rate that ensures the book value equals the salvage walu 3. Use double declining balance depreciation. 4. Use declining balance depreciation, switching to straight line depreciation. 5. Use MACRS-GDS allowances