Assuming the taxpayer does NOT elect to use Section 179 or bonus depreciation, calculate the following:

1. The taxpayer purchases business computer equipment for $7,500 on March 12, 2020. How much is the tax depreciation expense on the computer for 2020?

2. The taxpayer acquires office furniture for $21,000 on June 25, 2020. How much is the tax depreciation expense on the office furniture for 2021?