Consider a five-year MACRS asset purchased at $80,000 (HINT: 5 year MACRS depreciated in six years with half year convention). The applicable salvage value would be $40,000 in year 3, $30,000 in year 5, and $10,000 in year 6. Create depreciation cash flow if the asset is disposed of in a. Year 3, b, Year 5 and c. Year 6. Please answer in excel