7. RKL LLP bought the following equipment and other property in 2022 and it was place in service according to the listed dates. RKL LLP is not taking Sec 179 expense or first year depreciation (bonus). What is depreciation can RKL LLP take in 2022 on each asset? a) Equipment -7 yr property - 4/1/22 - $32,000 - cost b) Computers -5 yr property 7/1/22$84,000 - cost c) Truck -7 yr property 9/1/22$100,000cost (not luxury) d) Building 31.5yr11/1/22$500,000 cost 8. Alex is employed at XYZ Corp which provides him the opportunity to participate in a 401(k) plan - which he does - his wife Samantha works for B Corp and is not an active participant in a qualified retirement plan - her salary is $5,000. Their combined AGI is $110,000. Each make a $6,500 contribution to an IRA. How much is deductible? a) $13,000 b) Samantha's $6,500 c) Alex's $6,500 d) $0.00