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A $20,000 tractor is to be depreciated for tax purposes using the 200% declining balance method using the half-year convention. Determine year 2's depreciation value, as well as the BV. Depreciation value is $4,898 and the BV is $12,244 Depreciation value is $8,890 and the BV is $4,444 Depreciation value is $2,000 and the BV is $18,000 Depreciation value is $6,400 and the BV is $9,600