A file server and peripherals (MACRS-GDS 5-year property) are purchased in December by a calendar-year taxpayer for $8,000. The server will be used for 6 years and be worth $200 at that time. Calculate the depreciation deduction during years 1, 3, and 6.

1. Use straight-line depreciation.

2. Use declining balance depreciation, with a rate that ensures the book value equals the salvage value.

3. Use double declining balance depreciation.

4. Use declining balance depreciation, switching to straight line depreciation.

5. Use MACRS-GDS allowances.

please answer all 5 problems for the question and show work please, thank you.