The Parkview Hospital is considering the purchase of a new autoclave. This equipment will cost $150,000. This asset will be depreciated using an MACRS (GDS) recovery period of three years. Use this information to solve Problems 7-61 to 7-63. 7-61. The depreciation amount in the second year is (a) $50,000 (b) $66,675 (c) $33,338 (d) $55,563 7-62. The BV at the end of the second year is (a) $27,771 (b) $41,667 (c) $116,675 (d) $33,325 7-63. If the autoclave is sold during the third year of ownership, the allowable depreciation charge for the third year is (a) $25,000 (b) $33,338 (c) $22,215 (d) $11,108