Gowda Inc., a calendar year taxpayer, purchased $1,500,000 of equipment on March 23. This was Gowda's only purchase of depreciable property for the year. If the equipment has a 7-year recovery period, refer to Table 7.2 and compute Gowda's first and second-year MACRS depreciation. (Disregard the Section 179 deduction and bonus depreciation in making your calculation.)

Group of answer choices

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

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

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

First year $214,350; second year $367,350