28- Mary buys a new car in 2020 at a cost of $56,000. She uses the car 80% for business. Assuming a half-year convention, bonus depreciation elected, but no Section 179 expensing, what is the 2020 depreciation deduction for the auto?

a-$10,100 b-$14,480 c-$14,400 d-$18,100 e-$44,800

29- On January 1, 2020, Alvin purchased a small software company for $240,000. He paid $160,000 for the fixed assets of the company and $80,000 for goodwill. How much amortization may Alvin deduct on his 2020 tax return for the purchased goodwill?

a-$0 b-$90,000 c-$6,000 d-$5,333 e-$5,750