Consider a five-year MACRS asset purchased at $79,000. (Note that a five year MACRS property class is depreciated over six years due to the half year convention. The applicable salvage value is $12,000 in year 6. Compute the gain or loss amount when the asset is disposed of in Year 5. Consider a five-year MACRS asset purchased at $84,000. (Note that a five year MACRS property class is depreciated over six years due to the half year convention. The applicable salvage value is $9,000 in year 6.) Compute the gain or loss amount when the asset is disposed of in Year 6