Answer: 65000.
Step-by-step explanation:
Annual depreciation = (Acquisition cost - Salvage value) / Useful life in years
Acquisition cost = 495000 + 5000 = 500000
Salvage value = 60000
Useful life in years = 9
Therefore, annual depreciation = (500000 - 60000) / 9 = 48333.33
Therefore, the total depreciation of the machinery over 9 years is 48333.33 * 9 = 435000.
This means that the book value of the machinery at the end of the 9 years will be 500000 - 435000 = 65000.