How do you get the MACRS rate in this. dhow dtrp by step with the numbers

Shrieves Casting Company is considering adding a new line to its product mix, and the capital budgeting analysis is being conducted by Sidney Johnson, a recently graduated MBA. The production line would be set up in unused space in the main plant. The machinery's invoice price would be approximately $200,000, another $10,000 in shipping charges would be required, and it would cost an additional $30,000 to install the equipment. The machinery has an economic life of 4 years, and Shrieves has obtained a special tax ruling that places the equipment in the MACRS 3-year class. The machinery is expected to have a salvage value of $25,000 after 4 years of use. The new line would generate incremental sales of 1,000 units per year for 4 years at an incremental cost of $100 per unit in the first year, excluding depreciation. Each unit can be sold for $200 in the first year. The sales price and cost are both expected to increase by 3% per year due to inflation. Further, to handle the new line, the firm's net working capital would have to increase by an amount equal to 12% of sales revenues. The firm's tax rate is 25%, and its overall weighted average cost of capital, which is the risk-adjusted cost of capital for an average project (r), is 10%. b. Disregard the assumptions in Part a. What is the depreciable basis? What are the annual depreciation expenses? \begin{tabular}{|l|l|l|l|} \hline Year & Rate(MACRS)(a) & Basis(b) & Depreciation(a)(b) \\ \hline 1 & 0.3333 & $240 & $80 \\ \hline 2 & 0.4445 & 240 & 107 \\ \hline 3 & 0.1481 & 240 & 35 \\ \hline 4 & 0.0741 & 240 & 18 \\ \hline Total & & & $240 \\ \hline \end{tabular}