10. On September 14, 2010, Jay purchased a passenger automobile that is used 75 percent in his accounting business. The automobile has a basis for depreciation purposes of

$35,000, and Jay uses the accelerated method under MACRS. Jay does not take bonus depreciation or elect to expense.

a. Calculate Jay’s depreciation deduction for 2010.

$ ____________

b. Assuming the same business percentage (75 percent) in 2011, calculate Jay’s depreciation deduction for 2011.

$ ____________