A construction company is considering changing its depreciation from the MACRS method to the historical SL method for a general purpose hauling truck. The cost basis of the truck is $99,000, and the expected salvage value for depreciation purposes is $9,000. The company will use the truck for seven years and will depreciate it over this period of time with the SL method. What is the difference in the amount of depreciation that would be claimed in year five (i.e., MACRS versus SL)?