The Businesswire.com reported a shortage of inventory for new and used cars during the pandemic mainly due to mass transit riders choosing to purchase a vehicle for safer transportation coupled with the ease of the transformed digital buying process along with supply chain disruptions. New vehicle sales doubled during the pandemic pushing the average price of both new and used vehicles up to an estimated $39,500 in 2021. What is the MACRS depreciation expense for year 4 of your $45,680 nonluxury business vehicle? Use MACRS table.