Calculate MACRS deprecation for 2015 tax return

Norman had the following business assets: Office furniture: Purchased for $4,950 on May 20, 2013. The equipment is being depreciated over seven-year MACRS 200% declining balance. Norman sold it on May 15, 2015, for $4,000. Office equipment: Purchased a copier for $13,800 on January 10, 2015. The copier is being depreciated over five-year MACRS 200% declining balance. Norman makes no elections for 179 or bonus depreciation. Computer and equipment: Purchased a computer system for $8,900 on January 2, 2014. The computer is being depreciated over five-year MACRS 200% declining balance. Norman makes no elections for 179 or bonus depreciation.