A company that utilizes the MACRS system of depreciation: Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a Can depreciate the cost of land b Will have equal depreciation costs each year of an asset's life Will have a greater depreciation tax shield in Year 2 than in Year 1 Will fully depreciate a MACRS 5-year asset within 5 years e Will expense less than the entire cost of an asset