Your company has purchased a large new trucktractor for over-the-road use (asset class 00.26). It has a cost basis of $177,000. With additional options costing $17,000, the cost basis for depreciation purposes is $194,000. Its MV at the end of seven years is estimated as $37,000. Assume it will be depreciated under the GDS: b. What is the MACRS depreciation in the third year? c. What is the BV at the end of year one