Patel Packaging Systems purchased new sorting hardware in 2021 at a cost of $328,000. The hardwrire is in the 5 year MACRS Class, The depreciation allowance percentages aro 20,32,192, 11.52, 11.52, and 5.76 in foars 1 throkeh 6 ; respectively. If the firm opts to employ the bonus depreciation method, what is the maximum amocint of depreciation expense the furm can claim in Year 1 ? $164.000 $65,600 $54,667 $170,560 $328,000 Question 28 2.5pts Watson Landscaping is considering a project that will require additional inventory of $12,000 and will increase accounts payable by $19,000. Accounts receivable is currently $302,000 and is expected to increase by five percent if this project is accepted. What is the project's initial cash flow for net working capital? $31,000 $8,100 $22,100 $46,900 $15,900