Herelt, Incorporated, a calendar year taxpayer, purchased equipment for $383,600 and placed it in service on April 1, 2022. The equipment was seven-year recovery property, and Herelt used the half-year convention to compute MACRS depreciation. Use Table 7- 2. Required: a. Compute Herelt's MACRS depreciation with respect to the equipment for 2022 and 2023. b. Compute Herelt's adjusted basis in the equipment on December 31, 2023. c. Compute Herelt's MACRS depreciation for 2024 if it disposes of the equipment on February 9, 2024. Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute Herelt's MACRS depreciation with respect to the equipment for 2022 and 2023. Note: Round your final answers to the nearest whole dollar amount. Depreciation 2022 2023 < Required A Required B > TABLE 7.2 MACRS for Business Personalty (Half-Year Convention) Recovery Period Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Depreciation Rate 1 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% 2 44.45 32.00 24.49 18.00 9.50 7.219 3 14.81 19.20 17.49 14.40 8.55 6.677 4 7.41 11.52 12.49 11.52 7.70 6.177 5 11.52 8.93 9.22 6.93 5.713 6 5.76 8.92 7.37 6.23 5.285 7 8.93 6.55 5.90 4.888 8 4.46 6.55 5.90 4.522 9 6.56 5.91 4.462 10 6.55 5.90 4.461 11 3.28 5.91 4.462 12 5.90 4.461 13 5.91 4.462 14 5.90 4.461 15 5.91 4.462 16 2.95 4.461 17 4.462 18 4.461 19 4.462 20 4.461 21 2.231