calculate the depreciation, no items expensed.

Jaguar Legal Services placed the following items in service for 100% business use in the business. - 1. Office building costing $200,000 was placed in service on January 1. The land associated with the building is valued at $50,000. 2. Computers costing $5,000 was placed in service on June 1. Immediate expensing under section 179 was not elected. The additional first-year depreciation was taken. 3 Office furniture costing $6,000 was placed in service on May 1. Immediate expensing under section 179 was not elected