3. Your company has purchased a large new tractor trailer truck (heavy duty truck). It has a basic cost of $180,000 and with additional options costing $20,000, so the cost basis for depreciation purpose is $200,000. Its market value at the end of 5 years is estimated as $30,000 and will be depreciated under the GDS. (a) What is the cumulative depreciation through the end of the 3rd year? (b) What is the MACRS depreciation in the 4th year? (2) What is the book value at the end of the 2nd year