rena remodels just purchased some equipment at a cost of $650,000. what is the proper methodology for computing the depreciation expense for year 3 if the equipment is classified as 5-year property for macrs? the macrs rates are 20 percent, 32 percent, 19.2 percent, 11.52 percent, and a 5.76 percent for years 1 to 6, respectively. ignore bonus depreciation