help with 13 and 14 please

QUESTION 13 Paramount manufacturing has an equipment that will cost $120,000 and will depreciated using straight line method to a salvage value of zero over its four-year life. What is the depreciation calculation for the first year of the project? O a $25,000 O b. 520,000 O c $30,000 O d. $100,000 QUESTION 14 What is the payback period for the project if the initial investment is $63,000 and net cash flows in year 1 = $15,000 year 2 = $20,000, year 3 = $25,000 and year 4 = $30,000? O a. 3.1 years O b.3 years O c. 2.9 years O d.3.4 years