A taxpayer places in service the following properties (all purchased used) during 2018:

Type of property Date placed in service Cost

Apartment building April 6 $275,000

Furniture June 5 57,000

Machinery October 2 65,000

Computers December 27 25,000

Neither Section 179 expense nor bonus depreciation is taken on any of these properties. The taxpayer uses regular (accelerated) MACRS to depreciate all personal property. Depreciation expense on the apartment building and the computers in 2018 is:

a. $4,995 and $3,570, respectively.

b. $7,083 and $5,000, respectively.

c. $7,917 and $3,570, respectively.

d. $5,582 and $5,000, respectively.

e. none of the above.