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Table 1 MACRS Half-Year Convention Deprecation Rate for Recovery Period 3-Years-Year 7. Year 10-Year 15-Year Year 1 33.33% 20.00% 14.29% 10.00% Year 2 44.45 32.00 2449 18.00 Year 3 14.81 19.20 17.49 14 40 Year 4 7.41 11.52 12.49 1152 Year 5 11.52 8.93 9.22 Year 6 5 .76 8.92 737 Year 7 8.93 6.55 5.90 Years 1 4.466 .55 Year 9 6.56 5.91 Year 10 6.55 Year 11 3.28 5285 4 888 5.90 4522 14.462 1446) 4.462 Year 12 4.461 Year 13 CAT 5.91 4462 5.90 4.461 5.91 4.462 12.954.461 4.462 4.461 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 L 4.461 2.231 TABLE 2 MACRS Mid-Quarte Convention for property placed in service during the first quarter Deration Rate for Recovery Period Ya 7 Year Year 1 35004125 004 Year 2 26002143 Yenr 3 15.60153 Year 4 11 01 10.93 DO 8.75 Year 6 1388.74 Year 7 8 .75 Year 8 09 TABLE 26 MACRS Mid-Quarter Convention For property placed in service during the second quarter Depreciation Rate for Recovery Period 5. Year 7 Year Yeur1 25 00 17 85 Year 2 30.00 23:47 Year 3 18.00 16.76 Year 4 11.37 1 11.97 Year 5 11.37 8. Year 6 4.268.87 Year 7 8 .87 Year 134 TABLE 2 MACRS Mid Quarter Convention: For property placed in service during the third quarter Depreciation Rate for Recovery Period 5. Year 7. Year Yearl 15.00 10.715 20025.51 20.40 18.22 Year 4 1224 13.02 Year 5 11.30 19.10 Year 6 7 .06 885 Year 86 Year TABLE 2d MACRS.Mid Quarter Convention: For properly placed in service during the fourth quarter Depreciation Rate for Recovery Period Year Year 5 Year Year 5.00 35 38.00 27.35 22 NOL 1968 3D 94 7.60 TABLE 3 Residential Rental Property Mid-Monik Convention Straight Line-77.5 Years Month Property Maced a Service Momth 4 Month Month 6 Month Month Month 2.48543.1820287946 2576612773 19706 1667 1364010819 0.750 04555 0.152 361 3.636363636363636363636363636 for 3.67 3.67387167262 363736363636363636363636 Year 363636363.636 3.63636363636 3646 3.6363.637 3.637 3.63736373637 15173637 3.6373.637 3.637 361 363636363636 3.636 Year 36% 3.6363.6363.636363636363.6373837 3.637 36373.637 3.637 3.6373.637 3.636 3.6363.6363.636 3.636363636363.636 3.6363.6363.6373.637 3.637 3.637 3.6373.637 3.6373.637 3.637 3.637 3.636 3.6363636 Yes 3.636 3.636 3.636 3.6363.636363636373.637 3.637 Year 2,837 2.6373.6373.6373.6373.6373.63636363636363636363636 Year 2.6% 36% 3.6363.6363636363636373.6373.63738393.837 3616 Year 2.636363636363.6363.636 3.6363.6373.63736373.6373837 3.537 Year 3.6373.6373.6373.6372.63736373836363636363.63636363636 Year 3.6363.6363.636 2.6363.636363636373.6372.6373837 3.617 3.6373.637 3.43736373837 3.6373.63636363636363636363636 Year 3.6363636363636363.6363.636 3.6373.6373.637 Year 1.6373.6373.637283736373.6373.6363636363636363636 Year 3.6363636363636363636363636373837 2038373637 Year 19722732576 2.8792.162 1,485 1636 6 1636 0.65 0.758 3617 0.152 3.174 TARLE 4 Nomadential Real Property Mid-Month Convention Straight Line-316 Years for at placed a service before May 13, 1993) Month Property Placed la Service Me Maath Meath 3 Month 4 Month Month 6 Month Month Math M eth 10 Month Meth 3.042% 2.7784 2 .513% 2.2497 1.9849 1.720 1 ASSE 119XL0 9 0 10 .1970 .132 3.175 3.175 3.175 3.175 3.175 3.175 3.175 3.175 3.175 3 .175 3 175 3.174 3.175 3.174 3.175 3.174 3.175 3.175 3.175 3.1753 1753.175 3.174 3.175 3.174 3.175 3.174 1 125 3.174 3.175 3.174 3 .175 3.174 3 .175 3.175 3.174 3.175 3.174 3.175 1 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.125 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.175 1.174 3.175 1.174 3.175 3.174 3.175 3 .174 3.175 13 .174 3.1753 .174 Year 13 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 1175 1174 3.175 3175 3.174 3.175 3.174 3.175 15 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.174 3.175 3 .174 3.175 3.174 3.175 3.174 3.175 3.174 31753 .174 3.175 Year 161 3.175 3.174 3.175 1 3.174 3.175 3.174 3.175 13.1743 .175 3.1743.1753.174 173.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.173 3.175 3.174 3.175 3.174 3.175 3 .174 3.175 3.174 3.175 13.1743.1753.174 Year 1913.174 3.175 13 .1743 .175 3.1743 .175 3.174 3.175 1.174 3.175 3.174 175 Year 20 3.175 3.174 3.175 3.174 3.175 3 .174 3.175 3.174 3.175 3.174 3.175 3.175 1 3.174 3.175 3.174 3 .175 3.174 3.175 3.175 3.174 3.175 3.174 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 2175 3.174 Year 233 .174 3.175 3.174 3.175 3 .174 3.175 3.174 3.115 3.174 3.175 3 .174 3.173 Year 24 3.175 3.174 3.175 3.174 3.175 3174 1.175 3.174 3.175 1174 1175 3174 3174 3.175 3.174 3.175 3.174 3.175 1.174 3.175 1.174 175 1.17 Year 26 3.175 3.174 1 3 .175 3.174 1.175 1.174 3.175 1.174 3.175 1174 11753.174 Year 273.174 3.175 3.174 3.175 3.174 3.175 1.174 1.175 .174 3.175 3.174 2.175 Year 283.175 3.174 3.175 3.174 3.175 3.175 1.174 3.175 3.174 3.175 176 Yeur 293 .174 1.175 3.17 3 .175 3.174 3.175 3.174 3.175 3.174 1.175 1.174 3.175 Year 303 .175 3.174 3.175 1.174 3.175 3.174 3.175 1.174 3.175 3.174 3.175 3.17 Year 313 .174 3.175 3.174 3 .175 3.174 3.175 3.174 3.175 1,175 2174 3.178 Year 32 1.7201 .9842 .249 2.513 2.778 102 3.175 1.174 1.17 3.174 3 .175 3.17 Year 33 0.132 0.1971 0.861 0.926 1 3 .174 3174 3.174 ervice or after May 13, 1993) TABLE Nonresidential Real Property MIl-Mouth Convention Straight Line-39 Years for Month Property Plered in Sere MAN Moh 2 MART Month 4 Month Month 6 Mont 2461624796201116181941 605 1.391 1.1719 Year 2-39256425642.564 2564 254 255 Year 400.107 0.321055 0.749 0.963 111711191 Month 09615 M Math 10 Month Me 12 0.749051501210107 256 2564 256 2564 1819 2013 2.247 2544 2461 Required information The following information applies to the questions displayed below.) Assume that Sivart Corporation has 2019 taxable income of $1,750,000 for purposes of computing the $179 expense and acquired several assets during the year. Assume the delivery truck does not qualify for bonus depreciation. (Use MACRS Table 1. Table 2. Table 3. Table 4 and Table 5.) Asset Machinery Computer equipment Delivery Truck-used Furniture Total Placed in Service June 12 February 10 August 21 April 2 Basis $1,440,000 70,000 93,000 310,000 $1,913,000 a. What is the maximum amount of 5179 expense Slvart may deduct for 2019? Maximum 5179 expense deductible Required information [The following information applies to the questions displayed below.) Assume that Sivart Corporation has 2019 taxable income of $1,750,000 for purposes of computing the 5179 expense and acquired several assets during the year. Assume the delivery truck does not qualify for bonus depreciation. (Use MACRS Table 1. Table 2. Table 3. Table 4 and Table 5.) Asset Machinery Computer equipment Delivery Truck-used Furniture Placed in Service June 12 February 10 August 21 April 2 Basic $1,440,000 70.000 93,000 310,000 $1,913,000 Fotal b. What is the maximum total depreciation (5179, bonus, MACRS) that Sivart may deduct in 2019 on the assets it placed in service in 20197 Maximum totul depreciation deduction houding 5179 b ebe) Table 1 MACRS Half-Year Convention Deprecation Rate for Recovery Period 3-Years-Year 7. Year 10-Year 15-Year Year 1 33.33% 20.00% 14.29% 10.00% Year 2 44.45 32.00 2449 18.00 Year 3 14.81 19.20 17.49 14 40 Year 4 7.41 11.52 12.49 1152 Year 5 11.52 8.93 9.22 Year 6 5 .76 8.92 737 Year 7 8.93 6.55 5.90 Years 1 4.466 .55 Year 9 6.56 5.91 Year 10 6.55 Year 11 3.28 5285 4 888 5.90 4522 14.462 1446) 4.462 Year 12 4.461 Year 13 CAT 5.91 4462 5.90 4.461 5.91 4.462 12.954.461 4.462 4.461 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 L 4.461 2.231 TABLE 2 MACRS Mid-Quarte Convention for property placed in service during the first quarter Deration Rate for Recovery Period Ya 7 Year Year 1 35004125 004 Year 2 26002143 Yenr 3 15.60153 Year 4 11 01 10.93 DO 8.75 Year 6 1388.74 Year 7 8 .75 Year 8 09 TABLE 26 MACRS Mid-Quarter Convention For property placed in service during the second quarter Depreciation Rate for Recovery Period 5. Year 7 Year Yeur1 25 00 17 85 Year 2 30.00 23:47 Year 3 18.00 16.76 Year 4 11.37 1 11.97 Year 5 11.37 8. Year 6 4.268.87 Year 7 8 .87 Year 134 TABLE 2 MACRS Mid Quarter Convention: For property placed in service during the third quarter Depreciation Rate for Recovery Period 5. Year 7. Year Yearl 15.00 10.715 20025.51 20.40 18.22 Year 4 1224 13.02 Year 5 11.30 19.10 Year 6 7 .06 885 Year 86 Year TABLE 2d MACRS.Mid Quarter Convention: For properly placed in service during the fourth quarter Depreciation Rate for Recovery Period Year Year 5 Year Year 5.00 35 38.00 27.35 22 NOL 1968 3D 94 7.60 TABLE 3 Residential Rental Property Mid-Monik Convention Straight Line-77.5 Years Month Property Maced a Service Momth 4 Month Month 6 Month Month Month 2.48543.1820287946 2576612773 19706 1667 1364010819 0.750 04555 0.152 361 3.636363636363636363636363636 for 3.67 3.67387167262 363736363636363636363636 Year 363636363.636 3.63636363636 3646 3.6363.637 3.637 3.63736373637 15173637 3.6373.637 3.637 361 363636363636 3.636 Year 36% 3.6363.6363.636363636363.6373837 3.637 36373.637 3.637 3.6373.637 3.636 3.6363.6363.636 3.636363636363.636 3.6363.6363.6373.637 3.637 3.637 3.6373.637 3.6373.637 3.637 3.637 3.636 3.6363636 Yes 3.636 3.636 3.636 3.6363.636363636373.637 3.637 Year 2,837 2.6373.6373.6373.6373.6373.63636363636363636363636 Year 2.6% 36% 3.6363.6363636363636373.6373.63738393.837 3616 Year 2.636363636363.6363.636 3.6363.6373.63736373.6373837 3.537 Year 3.6373.6373.6373.6372.63736373836363636363.63636363636 Year 3.6363.6363.636 2.6363.636363636373.6372.6373837 3.617 3.6373.637 3.43736373837 3.6373.63636363636363636363636 Year 3.6363636363636363.6363.636 3.6373.6373.637 Year 1.6373.6373.637283736373.6373.6363636363636363636 Year 3.6363636363636363636363636373837 2038373637 Year 19722732576 2.8792.162 1,485 1636 6 1636 0.65 0.758 3617 0.152 3.174 TARLE 4 Nomadential Real Property Mid-Month Convention Straight Line-316 Years for at placed a service before May 13, 1993) Month Property Placed la Service Me Maath Meath 3 Month 4 Month Month 6 Month Month Math M eth 10 Month Meth 3.042% 2.7784 2 .513% 2.2497 1.9849 1.720 1 ASSE 119XL0 9 0 10 .1970 .132 3.175 3.175 3.175 3.175 3.175 3.175 3.175 3.175 3.175 3 .175 3 175 3.174 3.175 3.174 3.175 3.174 3.175 3.175 3.175 3.1753 1753.175 3.174 3.175 3.174 3.175 3.174 1 125 3.174 3.175 3.174 3 .175 3.174 3 .175 3.175 3.174 3.175 3.174 3.175 1 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.125 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.175 1.174 3.175 1.174 3.175 3.174 3.175 3 .174 3.175 13 .174 3.1753 .174 Year 13 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 1175 1174 3.175 3175 3.174 3.175 3.174 3.175 15 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.174 3.175 3 .174 3.175 3.174 3.175 3.174 3.175 3.174 31753 .174 3.175 Year 161 3.175 3.174 3.175 1 3.174 3.175 3.174 3.175 13.1743 .175 3.1743.1753.174 173.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.173 3.175 3.174 3.175 3.174 3.175 3 .174 3.175 3.174 3.175 13.1743.1753.174 Year 1913.174 3.175 13 .1743 .175 3.1743 .175 3.174 3.175 1.174 3.175 3.174 175 Year 20 3.175 3.174 3.175 3.174 3.175 3 .174 3.175 3.174 3.175 3.174 3.175 3.175 1 3.174 3.175 3.174 3 .175 3.174 3.175 3.175 3.174 3.175 3.174 3.175 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.174 2175 3.174 Year 233 .174 3.175 3.174 3.175 3 .174 3.175 3.174 3.115 3.174 3.175 3 .174 3.173 Year 24 3.175 3.174 3.175 3.174 3.175 3174 1.175 3.174 3.175 1174 1175 3174 3174 3.175 3.174 3.175 3.174 3.175 1.174 3.175 1.174 175 1.17 Year 26 3.175 3.174 1 3 .175 3.174 1.175 1.174 3.175 1.174 3.175 1174 11753.174 Year 273.174 3.175 3.174 3.175 3.174 3.175 1.174 1.175 .174 3.175 3.174 2.175 Year 283.175 3.174 3.175 3.174 3.175 3.175 1.174 3.175 3.174 3.175 176 Yeur 293 .174 1.175 3.17 3 .175 3.174 3.175 3.174 3.175 3.174 1.175 1.174 3.175 Year 303 .175 3.174 3.175 1.174 3.175 3.174 3.175 1.174 3.175 3.174 3.175 3.17 Year 313 .174 3.175 3.174 3 .175 3.174 3.175 3.174 3.175 1,175 2174 3.178 Year 32 1.7201 .9842 .249 2.513 2.778 102 3.175 1.174 1.17 3.174 3 .175 3.17 Year 33 0.132 0.1971 0.861 0.926 1 3 .174 3174 3.174 ervice or after May 13, 1993) TABLE Nonresidential Real Property MIl-Mouth Convention Straight Line-39 Years for Month Property Plered in Sere MAN Moh 2 MART Month 4 Month Month 6 Mont 2461624796201116181941 605 1.391 1.1719 Year 2-39256425642.564 2564 254 255 Year 400.107 0.321055 0.749 0.963 111711191 Month 09615 M Math 10 Month Me 12 0.749051501210107 256 2564 256 2564 1819 2013 2.247 2544 2461 Required information The following information applies to the questions displayed below.) Assume that Sivart Corporation has 2019 taxable income of $1,750,000 for purposes of computing the $179 expense and acquired several assets during the year. Assume the delivery truck does not qualify for bonus depreciation. (Use MACRS Table 1. Table 2. Table 3. Table 4 and Table 5.) Asset Machinery Computer equipment Delivery Truck-used Furniture Total Placed in Service June 12 February 10 August 21 April 2 Basis $1,440,000 70,000 93,000 310,000 $1,913,000 a. What is the maximum amount of 5179 expense Slvart may deduct for 2019? Maximum 5179 expense deductible Required information [The following information applies to the questions displayed below.) Assume that Sivart Corporation has 2019 taxable income of $1,750,000 for purposes of computing the 5179 expense and acquired several assets during the year. Assume the delivery truck does not qualify for bonus depreciation. (Use MACRS Table 1. Table 2. Table 3. Table 4 and Table 5.) Asset Machinery Computer equipment Delivery Truck-used Furniture Placed in Service June 12 February 10 August 21 April 2 Basic $1,440,000 70.000 93,000 310,000 $1,913,000 Fotal b. What is the maximum total depreciation (5179, bonus, MACRS) that Sivart may deduct in 2019 on the assets it placed in service in 20197 Maximum totul depreciation deduction houding 5179 b ebe)

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