Richards' Tree Farm, Inc. has just purchased a new piece of machinery for $$91,000.$ Calculate the depreciation schedule using the property class category of a single$-$purpose agricultural and horticultural structure for both straight line depreciation and MACRS. Use the half$-$year convention for both methods. Compare the depreciation schedules before and after taxes using a $40\%$ tax rate.

What is the amount of depreciation using straight$-$line depreciation for year one?

$5,600$

$5,900$

$6,500$

$6,100$

$6,200$