$3.$ Go to irs.gov and find the most recent IRS Publication $946,$ How to Depreciate Property. What is the recovery period in years $($GDS $$ MACRS$)$ for each of the following assets?

a$.$ Buses $-5$ years

b$.$ Assets used for the manufacture of aerospace products

c$.$ Railroad machinery and equipment $-7$ years

d$.$ Assets used by theme and amusement parks

e$.$ Breeding or dairy cattle $-5$ years