Best Sales purchased new payment logistics system that costs $45,000. Its recovery period is 5 years. The company will keep it for 5 years. The salvage value is $5,000. Calculate the amount of depreciation in the 2nd year and the book value at the end of the 2nd year, based on the MACRS (200% with half year convention) method. Best Sales purchased new payment logistics system that costs $45,000. Its recovery period is 5 years. The company will keep it for 5 years. The salvage value is $5,000. Calculate the amount of depreciation in the 2nd year and the book value at the end of the 2nd year, based on the MACRS (200% with half year convention) method