A firm is considering the purchase of a new machine for $325,000. The firm is unsure if it should use the 3-Year MACRS schedule or straight-line depreciation over three years. What is the difference in the book value after three years if the firm uses MACRS instead of straight-line depreciation? MACRS Year 0 Year 1 Year 2 Year 3 Depreciation Rate 33.33% 44.45% 14.81% 7.41%