Erwin Company, a calendar year taxpayer, made only two purchases of depreciable personalty this year. The first purchase was five- year recovery property costing $313,400, and the second purchase was seven-year recovery property costing $576,000. Use Table 7- 2 and Appendix 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. Required A Required 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 June 18. (Round your final answers to the nearest whole dollar amount.) MACRS Depreciation S 62,860 Five year recovery property Seven-year recovery property