Euclid acquires a 7-year class asset on May 9, 2019, for $96,600 (the only asset acquired during the year). Euclid does not elect immediate expensing under 179. He does not claim any available additional first-year depreciation.

Click here to access thedepreciation tableto use for this problem.

If required, round your answers to the nearest dollar.

Calculate Euclid's cost recovery deduction for

2019

2020.