Mahnoor Gandapur is the general manager of a Pakistani$-$themed restaurant located near the campus of a large state university. She used her old dish machine for as long as she could, but it is finally beyond repair! So$,$ she has purchased a new dish machine for $$21,400$ that she will fully depreciate with no salvage value $($according to current tax laws$).$ According to the MACRS property class table, the dish machine has a seven$-$year class life.

Help Mahnoor complete her depreciation schedule below for the dish machine using MACRS deprecation and answer the questions that follow.

$\backslash$table$[[$Purchase Price,$$21,400,],[$Recovery Year,$7-$Year Property $(\%),$Depreciation on Dish Machine $($$$)],[1,14\mathrm{.}29,],[2,24\mathrm{.}49,],[3,17\mathrm{.}49,],[4,12\mathrm{.}49,],[5,8\mathrm{.}93,],[6,8\mathrm{.}92,],[7,8\mathrm{.}93,],[8,4\mathrm{.}46,],[$Total$,100\mathrm{.}00,]]$

a$.$ Since the dish machine has a seven$-$year class life, why is it depreciated over eight years?

b$.$ Why are the depreciation percentages more during the first four years than the last four years?

c$.$ If Mahnoor were going to sell the dish machine for a salvage value instead of depreciating it fully, how would this change her depreciation calculations?

d$.$ If Mahnoor sold the dish machine before it was fully depreciation for less than her purchase price, would this represent a capital gain or a capital loss? How would this affect her taxes?

e$.$ Assume that Mahnoor's operation is subject to a $30\%$ tax on profits. What will be Mahnoor's tax savings over the eight$-$year period for which she will depreciate the dish machine? Explain your answer.

f$.$ Based on the above question, what percentage of the dish machine's total purchase price could be considered to have been "paid for" by tax savings? Explain your answer.