During 2018, Palo Fiero purchases the following property for use in his calender year end manufacturing business: >manufacturing equipment- June 2 $38,000 >office furniture- September 15 $5400 >office computer- November 18 $3800 >passenger automobile (used 90%) may 31 $35,600 >warehouse- April 23 -building. $170,000 -land. $135,000 Palo accelerated depreciation method under MACRS ... uses BONUS Depreciation to fill out form 4562