Calculate the following: 

a. The first year of depreciation on a residential rental building costing $200,000 purchased July 2, 2018. 

b. The second year (2019) of depreciation on a computer costing $5,000 purchased in May 2018, using the half­year convention and accelerated depreciation considering any bonus depreciation taken. 

c. The first year of depreciation on a computer costing $2,800 purchased in May 2018, using the half­year convention and straight­line depreciation with no bonus depreciation. 

d. The third year of depreciation on business furniture costing $8,000 purchased in March 2016, using the half­year convention and accelerated depreciation but no bonus depreciation.