Paysource Insurance Co$.($PIC$)$ is a large corporation that serves the midwest states. TQ increase the efficiency of its data processing operations, the company recently purchased a large computer system for $$3,100,000$ and spent $$262,195$ to renovate a building to accommodate the new equipment. The useful life of the computer system is estimated to be eight years when it could be sold for $$160,000,$ and the equipment falls into the MACRS five$-$year class.

The company uses the straight line method to calculate book depreciation and has a $21$ percent tax rate.

a$.$ Place the proper numbers in the cells below.

$\backslash$table$[[$Capital cost$,$$$3,100,000$