Garrett Smathers recently purchased a farm. The farm is being operated as a sole proprietorship. Farm operations began on January $1,$ Year $1,$ and became profitable in Year $2.$ Garrett uses the cash basis of accounting for book and tax purposes. Garrett had a net loss before MACRS depreciation and Sec. $179$ deduction on the farm operations for Year $1.$ Assume that Garrett had net farm income for Year $2$ of $$200,000$ before MACRS depreciation and Sec. $179$ deduction. Calculate the depreciation on Garrett's farm assets for Year $1$ and Year $2$ using the information in the table below and the $150\%$ MACRS tables found in the exhibits. Garrett has elected to utilize the $150\%$ method under MACRS for tax purposes instead of the $200\%-$declining$-$balance method. Then, enter the total Year $1$ and Year $2$ MACRS depreciation in the appropriate cells. Round answers to the nearest dollar. If no entry is necessary, enter a zero $(0).$ Note: Garrett elected out of all applicable bonus depreciation allowances, if any, for both years and did not elect the straight$-$line method of depreciation. The old truck was disposed of in Year $2$ in favor of a new truck.