CNN reported in early 2018 that higher income shoppers are the biggest bargain shoppers searching Amazon, clicking on their mobile devices and even querying Alexa looking for the best deals. If Rebecca Johnson purchased a state-of-the-art Biologique Recherche facial machine for her home business for $121,000, with a useful life of 4 years and a residual value of $41,500 What would be the book value of the machine after the first year using the straight-line depreciation method? Book value If corporate headquarters for UPS in Atlanta is considering adding to its 96,000fleet of delivery vans, what is year 5's depreciation expense using MACRS if one van costs $78,500? (Table 174 and Table 125) (Round your answer to the nearest cent.) Depreciation expense points book