Question 5 (1 point) A firm purchased and placed in service a new piece of semiconductor manufacturing equipment. The cost basis for the equipment is $100,000, and it will have a salvage value of $3,000 at end of year 7. The IRS has placed semiconductor manufacturing equipment in the 5-year recovery class. What is the depreciation charge in year 2, and what is the book value in year 2? Dn = $24,490, BV = $61,000 Dn = $32,000, BV = 0 Dn = $24,490, BV = 0 Dn = $32,000, BV = $48,000