Toro Manucacturing is organized on January 1, Year 5. During Year 5, financial reports to management use the straight-line method of depreciating plant assets. On November 8, you (as consultant) hold a conference with Toro's officers to discuss the depreciation metheod for both tax and financial reporting. Toro's president suggest the use of a new method he feels is more suitable than straight line during this period of predicted repid expansion of production and capacith. He shows an example of his proposed method as applied to a fixed assets with an original cost of $32,000, estimated useful life of five years, and a salvage value of $2,000, as follow: