A vehicle was purchased for $50,000SR$ and is expected to last $200,000$ miles, resulting in a $5,000$ SR

salvage value. The book value of the vehicle $($at the end of two years$)$ after it has been driven for $20,000$

miles in year $1$ and $30,000$ miles in year $2$ will be closest to:

a$.11,250SR$

b$.12,500SR$

c$.37,500SR$

d$.38,750SR$

A warehouse $($commercial building$)$ was put in service in May $($the fith month of the year$).$ The

building is depreciated over $39$ years. Its cost is $300,000SR,$ including $100,000$ SR for the value of the

land. What is its MACRS depreciation amount during the first year? $($Select the closest answer$)$

a$.3,205SR$

b$.3,419SR$

c$.4,808$ SR

d$.5,128SR$