Please solve part B ...

Initial Cost, P = $22,000 Depreciable Life, N = 5 Years Salvage Value at the end of 5 years, S = $2,000. a) Determine the depreciation for year 4 using the UOP method. b) If the equipment is sold at the end of year 4 for $20,000, what is the recaptured depreciation or loss on this equipment