For Q1 and Q2, use the depreciation rate table below.

Q1. 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 $56,000: Placed in service on March 3, 2018.

Apartment building $137,500: Placed in service on November 3, 2018

a. What are Small's depreciation deductions in 2018? Round the answers to the nearest dollar.

Equipment

Furniture

Apartment building

b. If Small corporation sells the equipment and apartment building on September 2, 2020, what is depreciation deduction for 2020?

Equipment

Apartment building