Twin-Cities, Inc., purchased a building for $400,000. Straight-line depreciation was used for eachof the first two years using the following assumptions: 25-year estimated useful life, with a residualvalue of $100,000.a. Calculate the annual depreciation for the first two years that Twin-Cities owned the building.b. Calculate the book value of the building at the end of the second year.

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Twin-Cities, Inc., purchased a building for $400,000. Straight-line depreciation was used for each
of the first two years using the following assumptions: 25-year estimated useful life, with a residual
value of $100,000.
a. Calculate the annual depreciation for the first two years that Twin-Cities owned the building.
b. Calculate the book value of the building at the end of the second year.

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Section 179 Deduction and Modified Accelerated Cost Recovery System (MACRS) Depreciation
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