2. Tan Company acquires a new machine (10-year property) on January 15, 2020, at a cost of $200,000. Tan also acquires another new machine (7-year property) on November 5, 2020, at a cost of $40,000. No election is made to use the straight-line method. The company does not make the 179 election and elects to not take additional first-year depreciation.

Assuming half-year convention, determine the depreciation deductions related to the machines for 2020.