Murphy Corporation purchased a new machine in 2022 . The machine has a five year recovery period and the firm will use the MACRS depreciation percentages below. The machine cost $22,000 and the installation cost was $2,000. a. calculate the depreciation expense the firm will take each year. b. What is the book value of the machine after year 3 ? c. Why are there SiX years for a five year depreciation schedule