A new drilling mud pump was purchased and placed in service by a petroleum drilling company. Its initial cost is $250,000, and it has an estimated market value of $15,000 at the end of useful life of 15 years. Calculate the depreciation amount and the BV in the fifth year and at the end of the tenth year using the (1) straight line (SL) method, (2) 150% declining balance (DB) method. per workover at 8 year