5. A delivery truck (5-year property class) was purchased for $72,000 and sold for $30,000 (SV) in t=4. Calculate annual depreciation expense (for tax purposes), beginning-of-year and end-of-year book value (BV), and ordinary gain or loss for the six-year depreciation period. t=1 t=2 t=3 .1920 t=4 .1152 t=5 .1152 t=6 .0576 .3200 .2000 72,000 MACRS rate BOY BV Depreciation EOY BV SV Gain(+)/Loss(-)