Depreciation question:The Ministry of Finance published the FY2009 Tax Reform ( Main Points) on December 19, 2008. Included in the Reform is the introduction of a 2- year measure allowing immediate depreciation for investment in energy- saving facilities and appliances. If this measure doubles the MACRS allowable depreciation for the first year, what depreciation expense would a new energy- efficient HVAC system costing $ 138,500 be for the first year assume a (15-year life class)? Please show all calcuations.