1. A bowling alley costs $500,000 and has a useful life of 10 years. Its estimated market value at the end of the 10^th year is $20,000. Determine the depreciation amount on the 5^th year and the book value at the end of the 8^th year using:
   1. Straight Line Method
   2. Double Declining Balance Method
   3. Sum-of-Years Digits Method
   4. Declining Balance Method with Switchover to SL
   5. MACRS GDS (assume that the assets will be disposed of on the 8^th year)