Englehard purchases a slurry-based separator for the mining of the clay that costs $600,000 and has an estimated useful life of 10 years, a MACRS-GDS property class of 7 years, and an estimated salvage value of $55,000 after 10 years. It was financed using a $185,000 down payment and a loan of $415,000 over a period of 5 years with interest at 10%. Loan payments are made in equal annual amounts (principal plus interest) over the 5 years. a. What is the amount of the MACRS-GDS depreciation taken in the 3rd year? Depreciation = $ b. What is the book value at the end of the 3rd year? Book value = $ c. Returning to the original situation, what is the amount of the MACRS-GDS depreciation taken in the 3rd year if the separator is also sold during the 3rd year? Depreciation = $