On June 1 of Year 1, Water Corporation places into service a machine costing $10,000. The machine is seven-year property under the MACRS rules and has a 12-year class life. Water does not elect Sec. 179 expensing, and assume that bonus depreciation is not available for the property. Based on the half-year convention, calculate each year’s depreciation deductions for regular tax and AMT purposes, and determine the amount of Water’s AMT depreciation adjustment each year.