from accelerated depreciation is the risk-free rate; assume this rate is 10% for all maturities. a. Straight-line over a 10 -year period, with the first deduction starting in one year. b. Straight-line over a five-year period, with the first deduction starting in one year. c. Using MACRS depreciation with a five-year recovery period and starting immediately. d. 100% bonus depreciation (all the depreciation expense occurs when the asset is put into use, in this case immediately). a. Straight-line over a 10-year period, with the first deduction starting in one year. The present value of the depreciation tax shield associated with this equipment is $ million. (Round the final answer to three decimal places. Round all intermediate values to four decimal places as needed.) b. Straight-line over a five-year period, with the first deduction starting in one year. c. Using MACRS depreciation with a five-year recovery period and starting immediately. d. 100% bonus depreciation (all the depreciation expense occurs when the asset is put into use, in this case immediately). The present value of the depreciation tax shield is $ million. (Round the final answer to three decimal places. Round all intermediate values to four decimal places as needed.)