For each of the following fixed assets, determine the depreciation expense for Year 3: Disposal date is N/A if asset is still in use. Method: SL = Straight-Line; DDB = Double Declining Balance Assume the estimated life is 5 years for each asset. Item Cost Residual Value Purchase Date Disposal Date Depreciation Method Depreciation Expense Year 3 N/A A B C $40,000 $50,000 $60,000 $4,000 $5,000 $2,000 July 1, Year 3 Jan. 1, Year 1 Oct. 1, Year 3 Aug. 31, Year 3 N/A DDB D $80,000 $10,000 Jan. 1, Year 2 April 1, Year 3 DDB