(9) 2. A machine is purchased for $20,000. It is depreciated for tax purposes using the 5- year MACRS method with half-year convention. It is sold in year 6, after its useful life is completed, for $2.000. a) What is the machine's book value at the end of 4 years? 7 b) What is the accumulated depreciation amount ($)? (Show calculation.) c) How much capital gains (S) is subject to taxation at the end of year 6