Answer :
Under MACRS, Salvage value is not considered in determining depreciation for tax purposes.
Tax is a compulsory contribution to state revenue, levied by the government on workers' income and business profits, or added to the cost of some goods, services, and transactions.
Under MACRS, determining the depreciation for tax purposes is considered with Cost of asset, Property recovery class, Half-year convention. However, Salvage value is not considered in determining depreciation for tax purposes.
Therefore, the correct option is (D).
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