Erwin Company, a calendar year taxpayer, made only two purchases of depreciable personalty this year. The first purchase was five$-$

year recovery property costing $$312,800,$ and the second purchase was seven$-$year recovery property costing $$574,000.$ Use Table $7-$

$2_{?}$ and pppendix $7-A.{?}_{?}$

Required:

a$.$ Compute Erwin's first$-$year MACRS depreciation with respect to the personalty assuming that the first purchase occurred on

February $2,$ and the second purchase occurred on June $18.$

b$.$ Compute Erwin's first$-$year MACRS depreciation with respect to the personalty assuming that the first purchase occurred on

February $2,$ and the second purchase occurred on October $13.$

Complete this question by entering your answers in the tabs below.

Compute Erwin's first$-$year MACRS depreciation with respect to the personalty assuming that the first purchase occurred on

February $2,$ and the second purchase occurred on October $13.$

Note: Round your final answers to the nearest whole dollar amount.