A piece of equipment having a negligible salvage and scrap value is estimated to have a MACRS (modified acceleration cost recovery system) and straight line recovery period of 5 years. The original cost of the equipment was $50,000. Determine (1) the depreciation charge for the second year if straight-line depreciation is used and the percent of the original investment paid off in the first 2 years, and (2) the depreciation charge for the fifth year if the MACRS is used, and the percent of the original investment paid off in the first 2 years.