Harris Corporation is a technology start$-$up in its second year of operations. The company didn$$t purchase any assets this year but purchased the following assets in $2022$:

Asset Placed in Service Basis

Office equipment August $14$ $ $15,000$

Manufacturing equipment April $15118,000$

Computer system June $166,000$

Total $ $199,000$

Harris did not know depreciation was tax deductible until it hired an accountant this year and didn't claim any depreciation deduction in its first year of operation. $($Use MACRS Table $1$ and Table $2.)$

Note: Leave no answer blank. Enter zero if applicable.

a$.$ What is the maximum amount of depreciation deduction Harris Corporation can deduct in its second year of operation $(2023)?$

b$.$ What is the basis of the office equipment at the end of the second year?