Find the book value using the MACRS method of depreciation and the MACRS depreciation rates table. Round to the nearest dollar. 
-Cost: $120,500
Recovery Period: 27.5-year
After: Third Year
Definitions:
Melatonin
A hormone produced by the pineal gland that regulates sleep-wake cycles.
Oxytocin
A hormone and neurotransmitter often associated with social bonding, sexual reproduction, childbirth, and the period after childbirth.
Dizygotic Twins
Also known as fraternal twins, are siblings born at the same time but originating from separate eggs fertilized by separate sperm.
Zygote
The initial cell formed when a new organism is produced by the union of sperm and egg cells, representing the earliest stage of embryonic development.
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