4. Keith began a calendar-year car cleaning business called Cozart's Cars Palace. He bought $100,000 of car cleaning equipment and placed it in service in 2021. The asset has a 7-year useful life and qualified for 50% bonus depreciation. He could not take any $179 expense because he was phased out because of too many assets placed in service. What is the total depreciation on the equipment in each year assuming the half-year convention applies? (0.5 pts each, 1 pt total) a. Year 1 Depreciation (2021): b. Year 2 Depreciation (2022)