Assume that Fancy Florals, Inc. purchases a new delivery truck for a total cost of $18,000. Per the Modified Accelerated Cost Recovery System (MACRS), this delivery truck is assigned a five-year MACRS life. Calculate the Depreciation Expense for tax purposes that Fancy Florals will incur each year, based on the MACRS depreciation schedule.

Year	Depreciation Expense
1
2
3
4
5
6

a. Why does the depreciation write-off for this five-year asset span six tax reporting years?