A mold for manufacturing medical supplies (MACRS-GDS 5-year property) is purchased at the beginning of the fiscal year for $30,000. The estimated salvage value after 10 years is $3,000. Calculate the depreciation charge, dt, and book value at the end of year t, Bt, during each year of the assets life using MACRS-GDS allowance.

EOY de MACRS-GDS p 10