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Quarry Systems compares a $120,000 machine with a $20,000 residual value, five-year life, 50,000 estimated units, 15,000 current units, and a 40% declining-balance rate. A valid pool contains a $60,000 press with no residual and a five-year life plus a $40,000 loader with a $4,000 residual value and a four-year life. Which schedule reconciles?