Herelt Inc., a calendar year taxpayer, purchased equipment for $406,400 and placed it in service on April 1, 2019. The equipment was seven-year recovery property, and Herelt used the half-year convention to compute MACRS depreciation. Use Table 7-2.

1. Compute Herelts MACRS depreciation with respect to the equipment for 2019 and 2020.
2. Compute Herelts adjusted basis in the equipment on December 31, 2020.
3. Compute Herelts MACRS depreciation for 2021 if it disposes of the equipment on February 9, 2021