1-) On March 25, Parscale Company purchases the rights to a mineral interest for $8,656,500. At that time, the remaining recoverable units in the mineral interest are estimated to be 578,700 tons. If required, round any division to two decimal places and use in subsequent computations. Round your final answer to the nearest dollar. If 520,830 tons are mined and 86,805 tons are sold this year, calculate Parscale's cost depletion for the year.

2-) On April 5, 2021, Kinsey places in service a new automobile that cost $74,000. He does not elect 179 expensing, and he elects not to take any available additional first-year depreciation. The car is used 95% for business and 5% for personal use in each tax year. Kinsey chooses the MACRS 200% declining-balance method of cost recovery (the auto is a 5-year asset).

Click here to access the depreciation table to use for this problem.

Assume the following luxury automobile limitations: year 1: $10,100; year 2: $16,100. If required, round your final answers to the nearest dollar.

Compute the total depreciation allowed for:

2021:	?
2022:	?