Below find the rates for 3 year and 5 year MACRS depreciation (half-year convention)

Year	3 yr MACRS rate	5 yr MACRS rate
1	33.3%	20%
2	44.5%	32%
3	14.8%	19.9%
4	7.4%	11.5%
5		11.5%
6		5.8%

A project under consideration by Khalia Corporation will require the purchase of new equipment at a cost of $1,000,000 with a 3 year economic life. Kalia's marginal tax rate is 25%. What is the difference in tax expense in the second year if depreciation is computed using MACRS rates rather than straight line?