An over-the-road tractor is purchased for $107,614 and placed in service in July 2017. The owner elects to depreciate this 3-year property using MACRS. Make a depreciation schedule showing each year's depreciation, accumulated depreciation, and end-of-year book value for the property. Click the icon to view a table of MACRS rates. Complete the following table. Enter the MACRS rate as a decimal and depreciation, accumulated depreciation, and end-of-year book value rounded to the nearest cent Year MACRS Rate Annual Depreciation Accumulated Depreciation End-of-year book value 1 % $ $ $ 2 % $ S S 3 % $ $ $ 4 % $ $ MACRS Table Depreciation rate for recovery period Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year 1 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% 2 44.45 32.00 24.49 18.00 9.50 7.219 34 14.81 19.20 17.49 14.40 8.55 6.677 7.41 11.52 12.49 11.52 7.70 6.177 5 11.52 8.93 9.22 6.93 5.713 6 5.76 8.92 7.37 6.23 5.285 7 8.93 6.55 5.90 4.888 8 4.46 6.55 5.90 4.522 9 10 11 6.56 5.91 4.462 6.55 5.90 4.461 12 3.28 5.91 4.462 12 5.90 4.461 13 14 15 16 17 18 19 20 21 5.91 4.462 5.90 4.461 5.91 4.462 2.95 4.461 4.462 4.461 4.462 4.461 2.231 Print Done