Pasadena Health System purchased a Lucas chest compression system, an automatic CPR support machine for its emergency department, for $$20,000$ and placed it in service in $2021.$ Pasadena Health System paid $$600$ to ship the machine. No installation fees were required. Assume that the chest compression system falls into the Modified Accelerated Cost Recovery System $($MACRS$)5-$year class.

Calculate the Lucas chest compression system depreciation expense for tax purposes according to MACRS and its tax book value for each year.