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Use the MACRS depreciation approach to calculate the annual depreciation for the new breeding bullfrog acquired by Barkley's Bullfrog Barn for $57,458 on May 21,2023 . Breeding Bullfrogs are classified with long-living livestock such as breeding cattle, goats, and sheep, as well as pickup trucks and other motor vehicles for tax purposes under MACRS. Regular MACRS Recovery Rates for Farm and Ranch Assets in the 3-, 5-, and 7-Year Classes