32. For each of the following assets, state both the MACRS-GDS property class, if applicable, and the specifi c depreciation method to be used (e.g., 15-year property, 150 percent DBSLH).

a. A tractor (part of tractor-trailer rig, an 18-wheeler).

b. A copyright.

c. An all-in-one copier, scanner, fax machine used in your business.

d. A rental home for the purpose of generating rental income.

33. Electric generating and transmission equipment is placed in service at a cost of $3,000,000. It is expected to last 30 years with a salvage value of

$250,000.

a. What is the MACRS-GDS property class?

b. Determine the depreciation deduction and the unrecovered investment during each of the fi rst 4 tax years.