I cannot for the life of me figure out line 14 and 26e. If you can be of any help, please explain so I can get understanding.

Chapter 8 HW sook Prettem Problem 8-12 Modfied Accelerated Cost Recovery Sydhem (PACRS tistad Property, im on on Depreciation of Lury omables (0.2,845) During 2018, Palo Flero purchases the flowine eperty for e in hcalenda yar end matchreg buines Rem Date Acquirnt Cost Hanulacturing equipment yar) June 2 138.000 omce fumture September 15 5400 office computer November L8 2,800 Passenger automebile (used 90 parcert for busine) 55.400 May 31 Warehouse April 23 Dulding 170,000 und 135.000 Pala uses the accelarated depreciation method under MACRS and takes banus depredation Completa Fom 4562, Deprectation and Amartization to datamine the deprecistion expatse If required, round your answers to the nearest dollar. If an amount is zero, enter 0', Enter amounts as positive numbers. Click here to access the depreciation tables and here toe view table Recovery Perinds for Assats Placed in Service After 1986. OMB No. 1545-0172 Fom 4562 Depreciation and Amortization 2018 Search the web and Windows Click here to access the depreciation tables and here to view Table 8.1: Recovery Periods for Assets Placed in Service After 1986. OMB No. 1545-0172 Depreciation and Amortization Form 4562 2018 (Including Information on Listed Property) Department of the Attachment Attach to your tax return. Treasury Internal Sequence No. 179 Go to www.irs.gov/Form4562 for instructions and the latest information. Revenue Service (99) Identifying number Business or activity to which this form relates Manufacturing Name(s) shown on return Palo Fiero Election To Expense Certain Property Under Section 179 Part I Note: If you have any listed property, complete Part V before you complete Part I. <. maximum amount instructions total cost of section property placed in service threshold before reduction limitation subtract line from if zero or less enter dollar for tax year. married filing separately see elected use only description pre check my work submit emall instructor save and exit all saved. listea property. enterr the amoune trom ine add amounts column lines tentalive deduction. smaller carryover disallowed deduction your form business income limitation. than expense but don more to note: part ii iii below listed instead v. special depreciation allowance other include instructions. qualified during x subject election acrs .....a macrs a deductions assets years beginning you are electing group any year into one general asset accounts here b-assets durina usina svstem sign mobymax e apps basis vinvestment recovery period month classification convention method only-see b c d f s yrs. g mm h residential rental v i nonresidential real c-assets using alternative system class life vrs summary iv ..... total. through on appropriate return. partnerships corporations-see instructions.. shown above current portion attributable costs paperwork act notice separate cat. no. page automobiles certain vehicles used entertainment recreation amusement. vehicle which standard mileage rate deducting lease complete columns applicable. a-depreciation information limits passenger automobiles. is evidence written o yes z no do have support claimed type ur ust vencies naneid anea ivesumen cuse ui uuter pietuu depreciauoit tecovery first investment percentage use. use: automobile yrs dbhy . b-information this by sole proprietor partner owner related person. provided emplovees answer questions meet an exception completing those vehicles.>