Your company has purchased a large new trucktractor for over-the-road use (asset class 00.26). It has a cost basis of $174,000. With additional options costing $13,000, the cost basis for depreciation purposes is $187,000. Its MV at the end of seven years is estimated as $44,000. Assume it will be depreciated under the GDS: a. What is the cumulative depreciation through the end of year four? b. What is the MACRS depreciation in the fourth year? c. What is the BV at the end of year one?