A food manufacturer is purchasing 'special handling devices for food and beverages for $100,000. They can be sold for $25,000 at the end of a 5-year depreciable life. Find the amount of depreciation for each year and the total amount of depreciation for 5 years using the following methods: a. Straight line depreciation 6. Sum-of-years digits depreciation. c. Double declining balance depreciation. d MACRS depreciation