The sailboat would be fully depreciated when the 7th year comes when it was depreciated 15% every year. This is because when you try to multiply 15% by 7 it would give you 105%, it already exceeds the 100% value of the sailboat.
The easiest way to find percent is to make the percent into a decimal and multiply. Move the decimal to places to the left to make 4.30, and multiplied by 90 equals 387, so 430 percent of 90 is 387.