For each of these items, just calculate the amount of depreciation expense for 2019. Each item below is a separate case.

FORMULA: DEPRECIATION EXPENSE = COST x DEPRECIATION RATE

Adam brought a desk in 2016 for $2,000. He uses this desk 100% for his personal business. He decided to depreciate this item using the MACRS 150% decline HY convention

Alice purchased a racehorse in 2018 for $5,000. She decided to depreciate this item using the MACRS 200% decline HY convention.