Evergreen Corporation (calendar-year-end) acquired the following assets during the current year (ignore 179 expense and bonus depreciation for this problem): (Use MACRS Table 1 and Table 2.)

	Date Placed		Original
Asset	in Service		Basis
Machinery	October 25	$	70,000
Computer equipment	February 3		10,000
Used delivery truck*	August 17		23,000
Furniture	April 22		150,000

*The delivery truck is not a luxury automobile.

a. What is the allowable MACRS depreciation on Evergreens property in the current year?

b. What would be the allowable MACRS depreciation on Evergreens property in the current year if the machinery had a basis of $170,000 rather than $70,000?