ONJULY 1, 2015 DOLBY CORP PURCHASED SOME NEW EQUIPMENT TO BE USED IN THEIR RECORDING STUDIO. THE T COST $70,000 AND IT IS EXPECTED TO E VALUE OF $8,000 AFTER ITS USEFUL LIFE OF 6 YEARS. IT IS ESTIMATED THAT THE ED FOR 32,000 HOURS OF RECOR E YEARS 2015 AND 2016 RESPECTIVELY. MACRS (TAX) DEPRECIATIO THE 6 YEARS. DOLBY USED THE EQUIPMENT FOR 8,000 HOURS AND 9,000 HOURS FOR Th SPECIFIES A FIVE-YEAR RECOVERY PERIOD FOR THIS ASSET. T HE IRS TABLE SHOWS THE FOLLOWING PERCENTAGES FOR DEPRECIATION: YEAR PERCENTA GE FIRST 20% EXPENSE FOR 2015 AND FOR 2016 USING (a) the straight-line 32% THIRD 19.20% ALO ULATE THE DEPRECIATION method, (b) the DDB method, (3) the units of activity method, and (4) the MACRS method