A company decided to change its machinery therefore it bought a new one for $ 150,000 pesos with a freight of $ 10,000 pesos. In order to install the machinery, the company paid $ 5,000 pesos for the adjustments and installation. The total of taxes was 5,000. The new machine is expected to last 5 years and sell at the end of its useful life for $ 30,000.

Calculate depreciation in a straight line.