A laser inspection tool has a cost basis of $240,000 and a five-year depreciation life. The estimated SV of this tool is $40,000 at the end of five years.

1. Please calculate its annual depreciation by using the straight-line method and determine its BV at the end of the third year.

2. Please calculate its annual depreciation amounts by using the declining-balance method, when 150% declining balance is used.

3. It is expected that 100,000 units on average will be examined annually with this laser tool. What will be its BV after inspecting 250,000 units?