Please show detailed work of the recovery rate under the general depreciation system for 7 year

AG&M Cutting Tools Company purchased a new abrasive jet-cutting ma- chine in 2012 at a cost of $180,000. The company also paid $5,000 to have the equipment delivered and installed. The cutting machine has an estimated useful life of 12 years, but it will be depreciated by MACRS over its seven-year class life. (a) What is the cost basis of the cutting equipment? (b) What will be the depreciation allowance in each year of the seven-year class life for the cutting machine