Crossroads Eye Care Company purchased $$113,700$ of equipment on March $1,$ Year $1.$a$.$ Compute the amount of depreciation expense that is deductible under MACRS for Year $1$ and Year $2,$ assuming that the equipment is classified as a seven$-$vedcorosciv.b$.$ Compute the amount of depreciation expense that is deductible under MACRS for Year $1$ and Year $2,$ assuming that the equipment is classified as a five$-$year propertv.