4. A new electric saw for cutting small pieces of lumber in a furniture manufacturing plant has a cost basis of $4,000 and a 10 -year depreciable life. The estimated SV of the saw is zero at the end of 10 year. Determine the annual depreciation amounts using the straight-line method. Tabulate the annual depreciation amounts and the book value of the saw at the end of each year. 5. A firm purchased and placed in service a new piece of semiconductor manufacturing equipment, which is classified as five-year MACRS property. The cost basis for the equipment is $100,000. Determine the depreciation charge permissible in the fourth year. What is the book value at the end of the fourth year? What is the cumulative depreciation through the third year