prepare a depreciation schedule for tax purposes showing the depreciation allowance and corresponding book value each year

The M\&M Company purchased a new railroad track in 2018 at a cost of $367,000. M\&M also paid $6500 to have the tracks delivered and installed. A special software installation took 3 laborers 3 days of 8 hours work at $36 per hour. The tracks have an annual maintenance of $12000 per year and a warranty cost of $450 per year. The tracks have an estimated useful life of 9 years. The salvage value of the tracks at the end of useful life of 9 years will be $25000. The owner declares 150% declining for the railroad tracks