Question 2 (10 points) The manager of a plant that manufactures stepper drives knows that MACRS and DDB are both accelerated depreciation methods, but out of curiosity, he wants to determine which one offers faster write-off in the first three years for equipment that has a first cost of $400,000, a 5-year life, and a $50,000 salvage value. Determine which method yields the lower book value and by how much. DDB provides faster write-off for 3 years and difference is $28,800 DDB provides faster write-off for 3 years and difference is $12,600 MACRS provides faster write-off for 3 years and difference is $28,800 MACRS provides faster write-off for 3 years and difference is $12,600