2. Machines are acquired by Tara Corporation on January 1, 2018 as follows: Estimated Estimated Useful Life Machine 511 512 513 514 515 Cost $27,000 $31,000 $52,000 $32,000 $23,000 Residual Value $5,000 $7,000 $10,000 $0 $3,000 11 years 6 years 7 years 8 years 4 years Required: (a) Calculate the group depreciation rate for this group. (b) Caleulate the averag lie in year for group. 3. M equ a $1 year