A used drill press costs $55,000, and delivery and installation charges add $5000. The salvage value after 8 years is $15,000. Compute the accumulated depreciation through Year 4 using
(a) 7-year MACRS depreciation
(b) Straight-line depreciation
(c) Sum-of-the-years' digits (SOYD) depreciation
(d) Double declining balance depreciation