Small Corporation purchases and places in service the following 100% business-use assets. Small does not elect Sec.179 expense on any of these properties.

Office Equipment costing $60,000: placed in service on March 3, 2018

Furniture costing $30,000: placed in service on November 3, 2018

a) What are Small's depreciation deductions in 2018? 

b) If Small corporation sells the equipment on September 2, 2019, what is depreciation deduction for equipment in 2019?