Ellis Isle Ltd purchased a machine for $81,000. The machine is estimated to have a $9,000 salvage value and 3 year useful life. If Ellis Isle purchased this machine on January 1. Year 1, and they use a calendar year and the straight line method of accounting for depreciation, (a) what is the amount of depreciation expense they will show on December 31, Year 2? (b) what is the book value they will show on December 31, Year 2