please show steps and dont use computer to do calculations

An Elevator Leg and Transfer Conveyor used in the manufacture of grain are purchased and installed for $250,000. The equipment is placed into service on June 1st and is removed on December 15th approximately 4.5 years from the date placed in service. Salvage value is $15,000. Answer questions 5-7 below using the MACRS depreciation method 5. Using MACRS, what is the depreciation write-off for year 2 (d2)? A. $75,650 B. $58,500 C. $45,000 D. $32,400 (10) 6. Using MACRS what is the book value for year 3 (Ba)? A. 91,600 B. $103,600 C. $144,000 D. $187,200 (10) (10) Using MACRS, what is the depreciation write-off for year 5 (ds)? 7. A. $11,500 B. $14,900 C. $20,750 D. $25,900 An Elevator Leg and Transfer Conveyor used in the manufacture of grain are purchased and installed for $250,000. The equipment is placed into service on June 1st and is removed on December 15th approximately 4.5 years from the date placed in service. Salvage value is $15,000. Answer questions 5-7 below using the MACRS depreciation method 5. Using MACRS, what is the depreciation write-off for year 2 (d2)? A. $75,650 B. $58,500 C. $45,000 D. $32,400 (10) 6. Using MACRS what is the book value for year 3 (Ba)? A. 91,600 B. $103,600 C. $144,000 D. $187,200 (10) (10) Using MACRS, what is the depreciation write-off for year 5 (ds)? 7. A. $11,500 B. $14,900 C. $20,750 D. $25,900