5 and 6. thank you so much!

A piece of newly purchased industrial equipment costs $990,786.00 and is classified as a seven-year property under MACRS. What is the book value of this piece of equipment at the end of year 3 ? Answer format: Currency: Round to: 2 decimal places. A firm buys a piece of equipment for $104,047.00 and will depreciate using the 3 -year MACRS schedule. If the tax rate is 40.00%, what is the present value of the depreciation tax shield if the cost of capital is 13.00% ? Answer format: Currency: Round to: 2 decimal places