Emily Duncan and her family love classic cars. In $20$XX$,$ Emily decided to start a specialized, premium hired car service, using only classic cars. Information about the classic cars Emily is using in her new car service business and the IRS personal property MACRS table are provided. All of the cars were placed in service in May $20$XX$,$ and were used $100$ percent for business. Emily does not elect to use the Section $179$ expense deduction.

Using the information provided, complete the table below to calculate Emily's maximum first$-$year tax depreciation deduction for the cars. In column B$,$ click in the cell and select the appropriate depreciation method, bonus depreciation, MACRS depreciation, or both. In column C$,$ enter the amount of the depreciable basis and, in column D$,$ enter the amount of the first$-$year depreciation deduction. Enter all amounts as positive whole numbers, and if the amount is zero, enter a zero $($$$0).$