Crossroads Eye Care Company purchased $60,000 of equipment on March 1, 2016.

Year	5 year property %	7 year property %
1	20.00	14.29
2	32.00	24.49
3	19.20	17.49
4	11.52	12.49
5	11.52	8.93
6	5.76	8.92
7		8.93
8		4.46

A. Compute the amount of depreciation expense that is deductible under MACRS for 2016 and 2017, assuming that the equipment is classified as seven-year property.

B. Compute the amount of depreciation expense that is deductible under MACRS for 2016 and 2017, assuming that the equipment is classified as five-year property.