G, a calendar year taxpayer, purchased $1,496,000 of equipment on March 23, its only purchase for the year. If the equipment is 7-year property, how much are first and second year MACRS depreciation? Assume Section 179 and bonus do not apply.

Group of answer choices

First year $213,778; second year $366,370

First year $213,778; second year $183,185

First year $106,889; second year $340,193

First year $106,889; second year $366,370