An over-the-road tractor is purchased for $117,354 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. MACRS Table