MACRS depreciation expense and accounting cash flow$$Pavlovich$$ Instruments, Inc., a maker of precision$$ telescopes, expects to report pretax income of $ $437$ comma $000$ this year. The$$ company's financial manager is considering the timing of a purchase of new computerized lens grinders. The grinders will have an installed cost of $ $82$ comma $200$ and a cost recovery period of $5$ years. They will be depreciated using the MACRS schedule LOADING.... Corporate tax rates are given LOADING....

a$.$ If the firm purchases the grinders before$$ year$-$end, what depreciation expense will it be able to claim this$$ year?

b$.$ If the firm reduces its reported income by the amount of the depreciation expense calculated in part a$,$ what tax savings will$$ result?

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Part $1$

a$.$ The depreciation expense they will be able to claim this year is $$$

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enter your response here. $($Round to the nearest$$ dollar.$)$