Your company has purchased a large new truck tractor for over-the-road use (asset class 00.26). It has a cost basis of $180,000. With additional options costing $15,000, the cost basis for depreciation purposes is $195,000. Its MV at the end of five years is estimated as $40,000.What is the cumulative depreciation through the end of year three? What is the MACRS depreciation in the fourth year? What is the BV at the end of year two?