$3-$Year Property. Initial cost of purchase is $90,000.$ At the very first year a $50,000$ was claimed as bonus depreciation.

What is the depreciation on the $2$nd year?

If BTCF was $$30,000$ in the $2$ nd year and combine tax$-$rate is $35\%,$ what is the ATCF in te $2$ nd year?

$($MACRS depreciation on $1$st$,2$nd n $3$rd year are: $33\mathrm{.}33\%,44\mathrm{.}45,\%14\mathrm{.}81\%$ respectively$)$