Depreciation expense. Richardses' Tree Farm, Inc. has just purchased a new aerial tree trimmer for $91,000. Calculate the depreciation schedule using a seven-year life (for the property class category of a single-purpose agricultural and horticultural structure from Table 10.3) for both straight-line depreciation and MACRS, Use the half-year convention for both methods. Compare the depreciation schedules before and after taxes using a 40% tax rate. What do you notice about the difference between these two methods? MACRS Fixed Annual Expense Percentages by Recovery Clas Click on this icon to download the data from this the half-year convention for both methods. Compare the depreciation schedules before and after taxes using a 40% tax rate. What do you notice about the difference between these two methods