A robot used in the manufacture of motor vehicles is purchased for $431.000. It has a life of 10 years and is classified as MACRS-GDS 7-year property. In evaluating the impact of this equipment on company finances, it is desired to compare the effect of using (1) no bonus depreciation, (2) 50% bonus depreciation, and (3) 100% bonus depreciation. Determine the depreciation to be taken in year 1 for each option. $43,100; $215,500; $431,000 $61,590: $323,250; $431,000 $61.590; $246,295; $431,000 $61,590; $107.750; $215,500