Straight-line depreciation: Accelerated cost recovery system of depreciation

An asset costs $180,000 and is classified as a ten-year asset. What is the annual depreciation expense for the first three years under the straight-line and the modified accelerated cost recovery systems of depreciation? Be sure to apply the half-year convention to straight-line depreciation. use Exhibit 9.4 to answer the question. Round your answers to the nearest dollar. Straight-line depreciation: Year Depreciation expense Accelerated cost recovery system of depreciation: Year Depreciation expense