Can someone please help me with these questions? Show me how you got the answer please and thank you!!

T Corp places in service 10M of equipment on June 1, 2016. The equipment is five-year property, and it is not "used" property. What is the max cost recovery deduction T Corp is allowed this year with respect to this property?

R Construction, a calendar year tp, starts a new l/t construction project in Dec that is expected to last about 18 months. The project is a mall. Because of some contingencies, it is difficult to estimate total costs this early in the project. R can elect to defer income recognition under the modified percentage of competition method if costs completed by year-end are less than

5%, 50%, 10%, or 20% of total estimated cost?

CPA Associates, a cash basis partnership with a calendar tax year, signs a contract for a 30-month subscription to an online tax research service, effective as of Nov 1. The firm pays the full $15K subscription bill on Nov 1, 2016 subscription start date. For 2016 can deduct

$2K, $7,500, $15,000, or $1K