A belt-conveyor purchased for $140,000 has shipping and installation costs of $20,000. It was expected to last 6 years, when it would be sold for $25,000 after paying $5000 for dismantling. Instead, it lasted 4 years, and several workers were permitted to take it apart on their own time for gain, loss, or recaptured depreciation is there? Assume
(a) 7-year MACRS depreciation
(b) Straight-line depreciation
(c) Sum-of-the-years'-digits (SOYD) depreciation
(d) 150% declining balance depreciation.