3. Compute the allowable MACRS, section 179 and special first year write-off for Good Corp. (GC). GC elected all write-offs unless indicated otherwise. Use exhibit 10-3 on page 10-9 for MACRS period if it is not stated in given facts.

In November 2020 GC purchased a new computer system, cost 1,800,000. Because of operating losses from Corona virus GC declined special first year write off only. Compute allowable write off for the computer system for 2020 and 2021.