1. Ryer Co. uses straight-line depreciation for financial reporting and accelerated depreciation for tax reporting. Select 2019 income statement information is as follows: Net Income = $80; Depreciation Expense = $100; and Income Tax Rate = 25%

Select balance sheet information is as follows:

2019	January 1, 2019	December 31
Depreciable assets at cost	$1,800	$2,200
Accumulated depreciation	$1,140	$1,200
Deferred tax liabilities for depreciable assets	$50	$60

1. The average total depreciable life of depreciable assets in use during 2019 was 25 years
2. The average age of depreciable assets in sue as of the end of 2019 was 12 years
3. The 2019 depreciation expense recognized for tax purpose is $140