44. On March 24, 2000 Diet Frozen Dinners purchased equipment costing $50,000, with an estimated life of 5 years and an estimated salvage value of $10,000. Compute the depreciation expense Diet Frozen Dinners would recognize on this equipment in 2000, assuming: a.) Straight line depreciation using the half-year convention b.) 200% declining balance with fractional periods rounded to the nearest full month c.) 150% declining balance, using the half year convention d.) MACRS (the equipment is classified as 3 year property with a first year depreciation rate of 33.33%) e.) On September 6, 1995, Hudson Tug Co. purchased a new tugboat for $200,000. The estimated life of the boat was 20 years, with an estimated residual value of $20,000. Compute the depreciation on this tugboat in 1995 and 1996 using the following methods. Apply the half year convention. (If necessary, round to the nearest dollar). a.) Straight line b.) 200% declining balance c.) 150% declining balance d.) MACRS (a tugboat is classified as 10 year property; a rate table shows a depreciation rate of 10% for the year of acquisition, and 18% for the following year)