The cost of new machine is $220,000. the cost of shipping is $10,000 and of installation is $20,000. the required working capital is $25,000. using the 3-year macrs schedule, determine the depreciation expense in year 3. round to the nearest penny. do not include a dollar sign. year 3-yr macrs 1 33.33% 2 44.45% 3 14.81% 4 7.41%