Yоu аre cоnsidering аdding а micrо brewery on to one of your firm's existing restaurants. This will entail an investment of $50,000 in new equipment will be depreciated over 5 years using MACRS (see percentages below); the equipment has an expected salvage value of $5,000. If your firm's marginal corporate tax rate is 20%, then what is the value of the micro brewery's depreciation in the fourth year of operation is closest to? Year MACRS % 1 20% 2 32% 3 19.20% 4 11.52% 5 11.52% 6 5.76%