||A company just purchased an intelligent robot, which has a first cost of $80,000. Since the robot is unique in its capabilities, the company expects to be able to sell it in 4 years for $95,000. (a) If the company spends $10,000 per year in maintenance and operation of the robot, what will the company’s MACRS depreciation charge be in year 2? Assume the recovery period for robots is 5 years and the company’s is 16% per year when the inflation rate is 9% per year. (b) Determine the book value of the robot at the end of year 2.