Evergreen Corporation (calendar year-end) acquired the following assets during the current year: (Use MACRS Table 1 and Table 2.)

Asset	Date Placed in Service	Original Basis
Machinery	October 25	$ 90,000
Computer equipment	February 3	25,000
Used delivery truck*	August 17	38,000
Furniture	April 22	175,000

*The delivery truck is not a luxury automobile.

a. What is the allowable depreciation on Evergreens property in the current year, assuming Evergreen does not elect 179 expense and elects out of bonus depreciation? (Round your intermediate calculations to the nearest whole dollar amount.)

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