Heymann Manufacturing recently purchased a new machine for $350,000. It cost $ 20,000 to ship the machine to Heymann's facility, and it cost another $50,000 to get it installed. Purchase of the new machine will require Heymann to increase its working capital by $25,000 (spare parts inventory). If the new machine falls into the MACRS 3 - year class, what amount will the firm be able to depreciate during the next five years? (The MACRS rates for 3- year class are Year 1: 33%, Year 2: 45%, Year 3: 15%, Year 4: 7%.)