Capital Gains and Losses: The corporation sold 100 shares of PDQ Corp. common stock on October 7, 2022, for $145,000. The corporation acquired the stock on December 10, 2021, for $90,000. The corporation also sold 75 shares of JSB Corp. common stock on June 17, 2022, for $110,000. The corporation acquired this stock on September 17, 2020, for $120,000. The corporation has a $15,000 capital loss carryover from 2021. These transactions were not reported to the corporation on Form 1099-B.

Calculate the depreciation for each common stock.