please rewrite this answers with Straight line method not MACORS

Example of Asset Expansion To illustrate the information needed for a capital budgeting decision, we examine the following situation. The Faversham Fish Farm is considering the introduction of a new fish-flaking facility. To launch the facility, it will need to spend $90,000 for special equipment. The equipment has a useful life of four years and is in the three-year property class for tax purposes. Shipping and installation expenditures equal $10,000, and the machinery has an expected final salvage value, four years from now, of $16,500. The machinery is to be housed in an abandoned warehouse next to the main processing plant. The old warehouse has no alternative economic use. No additional "net" working capital is needed. The marketing department 12 Capital Budgeting and Estimating Cash Flows envisions that use of the new facility will generate additional net operating revenue cash flows, before consideration of depreciation and taxes, as follows: Assuming that the marginal tax rate equals 40 percent, we now need to estimate the project's relevant incremental cash flows. The first step is to estimate the project's initial cash outflow: The next steps involve calculating the incremental future cash flows. "MACRS depreciation percentages for 3-year property class asset applied against asset with a depreciable basis of $100,000