Euclid acquires a 7-year class asset on May 9, 2017, for $279,900. Euclid does not elect immediate expensing under 179. He does not claim any available additional first-year depreciation.

Click here to access the depreciation table to use for this problem.

If required, round your answers to the nearest dollar.

Euclid's cost recovery deduction is $ for 2017 and $ for 2018.