54. Roman Corporation (a calendar-year corporation) purchased and placed in service the following assets in 2017: Date placed in service Asset description Cost May 15 Used equipment 730,000 October 1 Used office furniture 800,000 November 3 Warehouse 260,000 $60,000 of the cost of the warehouse property is for the land.

a. What are Roman Corporations depreciation deductions for 2017, 2018, and 2019 if it only claims regular MACRS depreciation?

b. What are Romans depreciation deductions for 2017, 2018, and 2019 assuming it took maximum advantage of Section 179 expensing and bonus depreciation?

c. What is Romans depreciation deduction for 2019 if it instead placed all of these assets in service in 2019 instead of 2017?