Evergreen Corporation (calendar year-end) acquired the following assets during the current year:

Asset	Date Placed in Service	Original Basis
Machinery	October 25	$ 80,000
Computer equipment	February 3	17,500
Used delivery truck*	August 17	30,500
Furniture	April 22	162,500

*The delivery truck is not a luxury automobile.

a. What is the allowable depreciation on Evergreen’s property in the current year, assuming Evergreen does not elect §179 expense and elects out of bonus depreciation? 

b. What is the allowable depreciation on Evergreen’s property in the current year if Evergreen does not elect out of bonus depreciation?