The sushi company is a company in a fictional country where an extended version of MACRS is being used, with more years (depreciation periods) than the USA MACRS. Sushi company is planning to extend its production facilities by installing a new production line in a new facility. The company would need to purchase two acres of land for $217843. The production line would cost $212425 and have $44710 MV at the end of thirteen years. The production line will be transported for $93214 and installed for $32742. The production line will be depreciated using MACRS recovery period of thirteen years. What is the depreciation for tax purposes that Sushi company calculates for year 13? The MARR of Sushi company is 18%.