your firm is contemplating the purchase of a new computer-based order entry system for $425,000. the system will be depreciated straight-line to a book value of $75,000 over its five-year life. it can be sold at $90,000 at the end of that time. the marginal tax rate is 34%. [1] what is the depreciation expense per year? [2] what is the after-tax salvage value of this order entry system?