Bazelly, a moving company, has purchased a large new trucktractor for over-the-road use. It has, with additional options, a cost basis for depreciation purposes of $195000. Its MV at the end of 5 years is estimated to be $39800. What is the BV at the end of year two using straight line depreciation method? What is the declining balance rate? d = What is the cumulative depreciation through the end of year three assuming it will be depreciated under the GDS