Exhibit 8.8 MACRS Straight-Line Depreciation for Real Property Assuming Mid-Month Convention* (Percentage Rates) *The official tables contain a separate row for each year. For ease of presentation, certain years are grouped in these tables. In some instances, this will produce a difference of .001 for the last digit when compared with the official tables. For Property Placed in Service after December 31, 1986: 27.5-Year Residential Real Property Recovery The Applicable Percentage Is (Use the Column for the Month in the First Year the Property Is Placed in Service): Year(s) + 1 2 3 5 6 1 2-18 19-27 28 29 11 3.485 3.182 2.879 2.576 2.273 1.970 1.667 1.364 1.061 0.758 0.455 0.152 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 1.970 2.273 2.576 2.879 3.182 3.485 3.636 3.636 3.636 3.636 3.636 3.636 0.000 0.000 0.000 0.000 0.000 0.000 0.152 0.455 0.758 1.061 1.364 1.667 7 8 10 12 1 2 For Property Placed in Service after December 31, 1986, and before May 13, 1993:31.5-Year Nonresidential Real Property Recovery The Applicable Percentage Is (Use the Column for the Month in the First Year the Property Is Placed in Service): Year(s) 6 8 10 11 12 1 2-19 20-31 32 33 3.042 2.778 2.513 3.175 3.175 3.175 3.174 3.174 3.174 1.720 1.984 2.249 0.000 0.000 0.000 3.174 2.513 3.174 2.778 0.000 0.000 2.249 1.984 1.720 3.175 3.175 3.175 3.174 3.174 3.174 3.042 3.175 3.175 0.000 0.132 0.397 1.455 1.190 0.926 0.661 3.175 3.175 3.175 3.175 3.175 3.174 3.174 3.174 3.175 3.175 3.175 3.175 0.661 0.926 1.190 1.455 0.397 0.132 3.175 3.174 1 2 3 5 For Property Placed in Service after May 12, 1993: 39-Year Nonresidential Real Property Recovery The Applicable Percentage Is (Use the Column for the Month in the First Year the Property Is Placed in Service): Year(s) 6 7 10 11 12 1 2.461 2.247 2.033 1.819 1.605 1.391 2-39 2.564 2.564 2.564 2.564 2.564 2.564 1.177 0.963 2.564 0.749 0.535 0.321 0.107 2.564 2.564 2.564 2.564 2.564 40 0.107 0.321 0.535 0.749 0.963 1.177 1.391 1.605 1.819 2.033 2.247 2.461