During 2021, Pepe Guardio purchases the following property for use in his calendar year-end manufacturing business:

Item		Date Acquired	Cost
Manufacturing equipment (7 year)		June 2	$ 50,000
Office furniture		September 15	8,000
Office computer		November 18	2,000
Passenger automobile (used 85 percent for business)		May 31	55,000
Warehouse		July 23
	Building		170,000
	Land		135,000

Pepe uses the accelerated depreciation method under MACRS, if available, and does not make the election to expense and elects out of bonus depreciation. What information is needed to calculate depreciation expense for this problem?