A legal office using the straight-line method of depreciation purchased office furniture costing $36,000 and put it into use May 1. The furniture is expected to have a useful life of 10 years and an estimated resale value of $2,400.

Refer to the Legal Office scenario.Compute the depreciation expense for May 1 through December 31 of the first tax year and all 12 months of the second and third years.