ailey purchased the following assets for use in her business.

Asset	Date of Purchase	Amount
Equipment	1/31/20	$22,500
Computers	5/1/20	10,250
Desks	8/2/20	5,100
Office building	10/31/20	50,000

She would like to claim regular depreciation (to the extent permitted) on the assets but does not want to claim the deduction allowed for the purchases under Section 179 or under the bonus depreciation rules. She does not have any depreciation expense in the current year from assets purchased in prior years.

Baileys business activities did not require the filing of any Form 1099s to report payments she made during the tax year.

What is the MACRS Depreciation on these assets and the Section 179 if any (if not why not) please show work.

Thank you!