Your company bought a new machine for $$39,000.$ The machine falls into the $7-$year MACRS category:

Year Depreciation rate

$114\mathrm{.}29\%$

$224\mathrm{.}49\%$

$317\mathrm{.}49\%$

$412\mathrm{.}49\%$

$58\mathrm{.}93\%$

$68\mathrm{.}92\%$

$78\mathrm{.}93\%$

$84\mathrm{.}46\%$

What is the allowed amount ofdepreciation for year $5$