Carla Enterprises purchased a delivery truck on January 1, 2020, at a cost of $27,500. The truck has a useful life of 7 years with an estimated salvage value of $6,500. The straight-line method is used for book purposes. For tax purposes, the truck, having an MACRS class life of 7 years, is classified as 5-year property; the optional MACRS tax rate tables are used to compute depreciation. In addition, assume that for 2020 and 2021 the company has revenues of $204,000 and operating expenses (excluding depreciation) of $132,600 Year 3-year (200% DB) 5-year (200% DB) 7-year (200% DB) 10-year (200% DB) 10.00 15-year (150% DB) 20-year (150% DB) 1 33.33 20.00 14.29 5.00 3.750 2 2 44.45 32.00 24.29 18.00 9.50 7.219 3 14.81 19.20 17.49 14.40 8.55 6.677 4 7.41 11.52 12.49 11.52 7.70 6.177 5 11.52 8.93 9.22 6.93 5.713 6 5.76 8.92 7.37 6.23 5.285 7 8.93 6.55 5.90 4.888 8 4.46 6.55 5.90 4.522 0 9 6.56 5.91 4.462 10 6.55 5.90 4.461 11 3.28 5.91 4.462 12 5.90 4.461 13 5.91 4.462 14 5.90 4.461 15 5.91 4.462 16 2.95 4.461 17 4.462 18 4.461 19 4.462 20 4,461 21 2.231 *Switchover to straight-line depreciation Compute book income before income taxes for 2020 and 2021. 2020 2021 Income before income taxes