A depreciable asset was purchased mm. The cost was $30,000. Ignore salvage value. Useful life Is 6 years. The life for tax purposes is 4 years. Straight-line depreciation is used for book and tax. '20x1 pretax accounting income is $10,000. The tax rate Is 40% in 20x1. The tax rate is expected to be 40% in 20x2 and 20x3 and will decline to 35% for all years after 20x3