Hi, on this exercise it shows the equipment FV cost being divided into 5 yrs instead of 8 yrs, Why?

The exercise is Matthews Co. acquired all of the common stock of Jackson Co on January 1, 20x1. As of that date, Jackson had the following trial balance: It goes on saying "it's equipment was appraised at $216,000".

I looked at the trial balance, and the balance for equipment - net (8-yrs life) is $240,000. I am not understanding why the difference between these two figures is being divided in to 5 yrs if the life is 8 yrs. Can someone please explain?