Blackwater Spring and Metal utilizes the same computerized spring-forming machinery in its U.S. and Malaysian plants. The first cost was $750,000 with S=$150,000 after n=10 years. MACRS (Modified Accelerated Cost Recovery System) depreciation with n=5 years is applied in the United States, and standard SL depreciation with n=10 years is used by the Malaysian facility. If the equipment is sold after 6 years for $100,000, calculate the over-and underdeprecition amounts for each method. The overdepreciation amount is $ The underdepreciation amount is \$