Lord of the Reedy River, Inc., a calendar year corp., has a license to guide tours of a wildlife refuge, and on July 15,2011, the company bought and put into use a tourboat. The cost for the boat was $650,000. the cost of transport for the boat to the intended location of use was $17,000. finally, $33,000. was spent on modifications to the boat to make it usable for its intended purpose. The company intends to use the boat for about ten years and then expects to be able to sell it to another company for $45,500. Over this time frame, the boat will be used about 700,000. miles. For tax purposes the boat will be considered ten year property and will be depreciated using the 10 -year 200% DB \%'s. Actual usage in miles was 201142,000 miles, 201284,000 miles, 201371,000 miles, 2014110,000 miles, 201555,000 miles, 201672,000 miles, 201745,000 miles, for 201851,000 miles, 201968,000 miles, 202043,000 miles and in 202163,000 miles. Prepare a depreciation schedule for the boat using straight line method, units of production (use miles), sum of the years digits, double declining balance, and MACRS, for all the life of the boat. Also, assuming instead that the boat was sold for $100,000. on 12/31/2019, what would be the gain or loss on the sale for all five methods