Hills Hardware purchased new shelving for its store on April $1,2021.$ The shelving is expected to have a $20-$year life and no residual value. The following expenditures were associated with the purchase.

Cost of the shelving $ $12,000$

Freight charges $520$

Sales taxes $780$

Installation of shelving $2,700$

Cost to repair shelf damaged during installation $400$

Required:

a$-1.$ Compute depreciation expense for the years $2021$ through $2024,$ using the straight$-$line, with fractional years rounded to the nearest whole month.