Austin purchases equipment (7-year property) on June 1st, 2021 for $20,000 and a van for his (5-year property) on December 19, 2021, at a cost of $70,000. Section 179 is not elected, and an election is made not to claim bonus depreciation. Austin does not use the straight-line method. What is the amount of Austin's MACRS depreciation deduction for 2021?

Austin 's MACRS depreciation deduction for the year for the equipment is

Austin 's MACRS depreciation deduction for the year for the van is