Casper used the following assets in his Schedule C trade or business in the tax year 2018. Casper is a new client and unfortunately does not have a copy of his prior year's tax return. He recalls that all of the assets purchased in prior years used MACRS depreciation (no $179 expense or bonus). Casper does not wish to take $179 or bonus depreciation. (Use Table 6A-1 and Table 6A-8) Calculate the current year depreciation allowance for Casper's business. (Round your final answers to the nearest whole dollar amount.) Asset Date Purchased Date Sold Business Use Cost Method 2018 Expense Computer 1 Computer 2 Printer 03/12/2015 05/05/2015 05/15/2018 100% $ 100% $ 100% $ 08/25/2018 05/25/2018 100% $ Computer 3 Equipment Auto 03/20/2016 $ 100% 90% 2,900 5yr MACRS 2,500 5yr MACRS 2,300 5yr MACRS 3,000 5yr MACRS 2,600 7yr MACRS 21,000 5yr MACRS 22,000 7yr MACRS 3,300 7yr MACRS 343,200 39 SL 05/01/2018 Furniture 1 02/12/2016 08/25/2018 100% | 2 | | | $ Furniture 2 08/15/2016 100% $ Office Bldg. 04/01/2018 100% $ Half-Year Convention Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year TABLE 6A-1 General Depreciation System 200% or 150% Declining Balance Switching to Straight-Line* 20-Year 33.33 44.45 14.81 7.41 20.00 32.00 19.20 11.52 11.52 5.76 14.29 24.49 17.49 12.49 8.93 8.92 8.93 4.46 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 10.00 18.00 14.40 11.52 9.22 7.37 6.55 6.55 6.56 6.55 3.28 5.00 9.50 8.55 7.70 6.93 6.23 5.90 5.90 5.91 5.90 5.91 5.90 5.91 5.90 5.91 2.95 3.750 7.219 6.677 6.177 5.713 5.285 4.888 4.522 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 2.231 May not be used for farm business property generally placed in service after 1988. See Table 14. Rev. Proc. 87-57. TABLE 6A-8 General Depreciation System Straight-Line Applicable Recovery Period: 39 Years Mid-Month Convention Month in the First Recovery Year the Property Is Placed in Service Recovery Year 1 2 3 4 5 6 7 8 9 10 11 12 1 2.461 2.247 2.033 1.605 1.177 .963 535 32 .107 1.391 2.564 2-39 2.564 2.564 1.819 2.564 0.749 2.564 2.564 2.564 2.564 .749 2.564 1.819 2.564 2.564 2.564 2.033 40 0.107 0.321 0.535 0.963 1.177 1.391 1.605 2.24 2.461