your firm uses straight line depreciation for financial reporting purposes and sum-of-years-digits for tax. you placed a $20,000 piece of machinery into service on january 1 of 2014. the asset has an expected life of 5 years and a $2,000 salvage value. the tax rate is 35%. assuming that depreciation is the only book-versus-tax difference, which one of the following statements are most likely true? a) at the end of year two, your firm