please explain 13

I don't under stand why 52000

1. Depreciation is calculated from the first day of the month of acquisition to the first day of the month of disposition. 2. Land A and Building A were acquired together for $820,000. At the time of acquisition, the land had an appraised value of $90,000 and the building had an appraised value of $810,000. existing building on this land so that it could construct a new building. will be completed and occupied by July 2025. 8%. The following data were determined from present value tables and are rounded: Depreciation Expense, Year Ended September 30 Oct. 1, 2022 (2) (3) (5) 91000 (4) 17450 Oct. 2, 2022 Under construction $320,000 to date Straight-line (7) (8) (6) 10 (9) d equipment Oct. 2, 2022 (10) (11) Oct. 1, 2023 (13) 90517 Straight-line 20 (12) 3825 (14) 13. $52,000 Cash paid at acquisition: DownpaymentFirstannualpayment,Oct1/23$5,74011,7406,000 Annual payments: \begin{tabular}{ll} 10 years, $6,000,8%, PV 6.710 & 40,260 \\ Total cost: & 52,000 \\ \hline \hline \end{tabular}