A company purchases new cement manufacturing assets that cost $18 million. This is classified in the 15-year property class using MACRS-GDS. What would be the depreciation allowance and book value at the end of years 1 and 3 using MACRS with 50% bonus depreciation? Click here to access the TVM Factor Table Calculator. . Depreciation allowance at the end of year 1: $ million Book value at the end of year 1: SA $ million $ Depreciation allowance at the end of year 3: million $ Book value at the end of year 3: million