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If corporate headquarters for UPS in Atlanta is considering adding to its 96,000 + fleet of delivery vans, what is year 5's depreciation expense using MACRS if one van costs $78,500? (Table 17

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If corporate headquarters for UPS in Atlanta is considering adding to its 96,000 + fleet of delivery vans, what is year 5's depreciation expense using MACRS if one van costs $78,500? (Table 17.4 and Table 17.5) (Round your answer to the nearest cent.) 
Depreciation expense