Determine the amount of depreciation expense for 2016 and 2017 using MACRS, assuming that the machine is classified as seven-year property. (Round your answers to the nearest dollar amount.)
	MACRS table:

Year	5-Year property,%			7-Year property,%
1		20.00			14.29
2		32.00			24.49
3		19.20			17.49
4		11.52			12.49
5		11.52			8.93
6		5.76			8.92
7					8.93
8					4.46

Determine the amount of depreciation expense for 2016 and 2017 using units of production method.

Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, 2016:

Purchase price	$	90,800
Delivery cost	$	4,000
Installation charge	$	3,000
Estimated life		5	years
Estimated units		153,000
Salvage estimate	$	6,000

During 2016, the machine produced 49,000 units and during 2017, it produced 51,000 units.

Determine the amount of depreciation expense for 2016 and 2017 using straight-line method.

Determine the amount of depreciation expense for 2016 and 2017 using double-declining-balance method.