Howard Fields (SSN 748-29-4631) operates the U.B. Fields Company as a sole proprietorship.  H.B. Fields has the following depreciable property.  The auto is used 100% for business.  Howard has written evidence of the business use, which was 19,280 miles in 2015.  He has another vehicle he uses for personal use.  Using this information, prepare Howard’s 2015 Form 4562, Depreciation and Amortization.

Date of Acquisition	Item	Cost	Averaging Convention
Jan 30, 2014	Used Car	24,000	HY
Mar 10, 2015	Garage for Auto	39,000	MM
Aug 06, 2015	New Machine	12,460	HY
Dec 01, 2013	Used Desk	1,910	MQ