Firm J purchased a depreciable business asset for $65,500. Assuming the firm uses the half-year convention, compute its rst-year MACRS depreCiation if the asset is: Use Table 71 and Table 72. ' Required: a. A land irrigation system. b. Duplicating equipment c. An oceangoing barge. d. Small manufacturing tools. Note: For all requirements. round your answers to the nearest whole dollar amount. a. Aland irrigation system b. Duplicating equipment _ c. An ooeangoing barge _ d. Small manufacturing tools _ :es