Calculate the following amounts $($assuming no Section $179$ or bonus depreciation and no other assets were purchased in any years$).$

a$.$ The first year of depreciation on a residential rental building costing $$100,000,$ purchased on May $30,2023.$

b$.$ The first year of depreciation on an auto used $100\%$ in business, costing $$35,000,$ purchased in May $2023.$

c$.$ The second year of depreciation on a computer used exclusively for business, costing $$2,000,$ purchased May $2022.$

d$.$ The third year of depreciation $($rounded to the nearest dollar$)$ on business furniture costing $$3,000,$ purchased in July $2021.$