Banko Inc, manufactures sporting goods. The following information applies to a machine purchased on January 1, Year 1: Purchase price Delivery cost Installation charge Estimated life Estimated units Salvage estimate $ 71,500 $ 5,000 $1,000 5 years 143,000 $ 6,000 During Year 1, the machine produced 39,000 units, and during Year 2 it produced 41,000 units d. Determine the amount of depreciation expense for Year 1 and Year 2 using MACRS, assuming that the machine is classified as seven-year property. (Round your answers to the nearest dollar amount.) MACRS table: 5-Year 7-Year Year property, property 1 20.00 14.29 2 32.00 24.49 19.20 17.49 4 11.52 12.49 5 11.52 8.93 5.76 8.92 8.93 4.46 C. $ 19,500 20,500 Depreciation expense d. Depreciation expense