During the current year, Danny, a calendar-year taxpayer, acquired and placed in service the following business assets: January: Delivery trucks $ 55,000 March: real estate building 150,000 used for warehouse. June: Computer system 35,000 September: Automobile 25,000 November: Office equipment 95,000 Which convention(s) is(are) used to figure Danny's depreciation for the current year and why? Write a MEMO in IRAC form - issues, rules analysis conclusion to Dannys problem! NO IRS PUBLICATIONS