Assume that the Sec. 179 and bonus depreciation tax apply to the 2016 tax year where applicable. For a-d, determine the total depreciation amount for 2017 assuming the taxpayer opted out of Sec. 179 and bonus if they were available in the year of purchase. In addition, assume all taxpayers use a calendar year tax period and that the property mentioned was the only property purchased in the year of acquisition.

	Details at purchase	Total depreciation
a	A bank purchased a new building for its headquarters, totaling $2 million on April 1, 2014.
b	A dentist purchased 10 new chairs and a couch for it waiting room, which cost $3,000 on October 15, 2017.
c	A restaurant purchased booths and chairs totaling $15,000 on November 1, 2017 and kitchen equipment costing $4,000 on June 15, 2017.
d	A telemarketing company purchased a separate computer, office chair, and desk for each of its new staff on January 15, 2016. The total costs for the computers, office chairs, and desks was $30,000, $3,000, and $8,000, respectively.