Question $42$ pts

A used drill press costs $$12,795,$ and delivery and installation charges add $$1,412.$ The salvage value after $8$ years is $$1000.$ Compute the accumulated depreciation through year $4$ using:

a$.100\%$ bonus depreciation

b$.40\%$ bonus depreciation $/60\%$ MACRS $($use $7-$year$)$

Submit your spreadsheet. Answer to the nearest whole dollar without the $ sign. Enter your answer for part a$.$ in the box below.