Question 15 1 pts Your firm plans to spend $450,000 on a new database server, which has a five-year useful life. The server could be depreciated by using either the straight-line method or the MACRS, using a five-year schedule. The marginal tax rate is 35%. What is the difference in the depreciation tax shield of the 2nd year between the MACRS and the straight-line method? Assume the salvage value is zero. Year MACRS Percentage 20.0% 32.0% 19.2% 11.52% 11.52% 5.76% $144,000 $31,500 $18,900 $54,000