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In year one, a pharmaceutical mixing tank had a market price of $120,000. It replaced an older smaller mixing tank that had a BV of $15,000. The old tank was traded in for the new one and the cash price was set at $99,500. Under the 200% DB depreciation, what is the cumulative depreciation through the end of year four? The useful life of the mixing tank is 9.5 years.

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