i need help on part A. i will make sure to give upvote, thank you. i also included the references that have the macrs rates.

General Depreciation SystemMACRS Personal Property Placed in Service After 12/31/86 Applicable Convention: Half-Year Applicable Depreciation Method: 200 or 150 Percent Declining Balance Switching to Straight Line Recovery period and Depreciation Rates Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 33.33 20.00 14.29 10.00 5.00 3.750 Year 2 44.45 32.00 24.49 18.00 9.50 7.219 Year 3 19.20 17.49 14.40 8.55 6.677 14.81 7.41 Year 4 11.52 12.49 11.52 7.70 6.177 Year 5 9.22 6.93 11.52 5.76 Year 6 8.93 8.92 8.93 7.37 6.23 5.713 5.285 4.888 4.522 Year 7 6.55 5.90 Year 8 4.46 6.55 5.90 Year 9 6.56 5.91 4.462 Year 10 6.55 5.90 4.461 Year 11 3.28 5.91 4.462 Year 12 5.90 4.461 Year 13 5.91 4.462 General Depreciation SystemMACRS Residential Rental Real Property Placed in Service After 12/31/86 Applicable Recovery Period: 27.5 Years Applicable Convention: Mid-Month Applicable Depreciation Method: Straight Line 11 12 10 0.758 0.152 0.455 3.636 3.636 Month in the First Recovery Year the Property Is Placed in Service and Depreciation Rate Recovery Year 1 2 3 4 5 6 8 9 Year 1 3.485 3.182 2.879 2.576 2.273 1.970 1.667 1.364 1.061 Year 2 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 3 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 4 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 5 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 6 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 7 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 8 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 9 3.636 3.636 3.637 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.636 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 10 Year 11 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 Year 12 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 General Depreciation System-MACRS Personal Property Placed in Service After 12/31/86 Applicable Convention: Mid-Quarter (Property Placed in Service in Second Quarter) Applicable Depreciation Method: 200 or 150 Percent Declining Balance Switching to Straight Line Recovery period and Depreciation Rates Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 41.67 25.00 17.85 12.50 6.25 4.688 Year 2 38.89 30.00 23.47 17.50 9.38 7.148 Year 3 14.14 18.00 16.76 14.00 8.44 6.612 Year 4 5.30 11.37 11.97 11.20 7.59 6.116 Year 5 11.37 8.87 8.96 6.83 5.658 Year 6 4.26 8.87 7.17 6.15 5.233 Year 7 8.87 6.55 5.91 4.841 Year 8 3.33 6.55 5.90 4.478 Year 9 6.56 5.91 4.463 Year 10 6.55 5.90 4.463 Year 11 2.46 5.91 4.463 Year 12 5.90 4.463 Year 13 5.91 4.463 General Depreciation System-MACRS Personal Property Placed in Service After 12/31/86 Applicable Convention: Mid-Quarter (Property Placed in Service in Fourth Quarter) Applicable Depreciation Method: 200 or 150 Percent Declining Balance Switching to Straight Line Recovery period and Depreciation Rates Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 8.33 5.00 3.57 2.50 1.25 0.938 Year 2 61.11 38.00 27.55 19.50 9.88 7.430 Year 3 20.37 22.80 19.68 15.60 8.89 6.872 Year 4 10.19 13.68 12.48 8.00 6.357 14.06 10.04 8.73 10.94 9.58 7.20 9.98 7.99 6.48 Year 5 Year 6 Year 7 Year 8 Year 9 5.880 5.439 5.031 4.654 6.55 8.73 7.64 6.55 6.56 5.90 5.90 5.90 4.458 Year 10 6.55 5.91 4.458 Year 11 5.74 5.90 4.458 Year 12 5.91 4.458 Year 13 5.90 4.458 (Click the icon to view the MACRS half-year convention rates.) Osborn Corporation uses the calendar year as its tax year. It purchases and places into service $1.95 million of property during 2019 to use in its business: (Click the icon to view the assets.) (Click the icon to view the MACRS straight-line rates for 27.5-year property.) Read the requirements. (Click the icon to view the MACRS mid-quarter convention rates for property placed in service in the second quarter.) (Click the icon to view the MACRS mid-quarter convention rates for property placed in service in the fourth quarter.) a. What is Osborn's total depreciation deduction for 2019 if Osborn elects out of bonus depreciation and does not claim Sec. 179 expensing? (Use MACRS rates to three decimal places, X.XXX%. Round the MACRS depreciation to the nearest dollar.) 2019 Depreciation Office Furniture Office Machinery Building Total 2019 depreciation General Depreciation SystemMACRS Personal Property Placed in Service After 12/31/86 Applicable Convention: Half-Year Applicable Depreciation Method: 200 or 150 Percent Declining Balance Switching to Straight Line Recovery period and Depreciation Rates Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 33.33 20.00 14.29 10.00 5.00 3.750 Year 2 44.45 32.00 24.49 18.00 9.50 7.219 Year 3 19.20 17.49 14.40 8.55 6.677 14.81 7.41 Year 4 11.52 12.49 11.52 7.70 6.177 Year 5 9.22 6.93 11.52 5.76 Year 6 8.93 8.92 8.93 7.37 6.23 5.713 5.285 4.888 4.522 Year 7 6.55 5.90 Year 8 4.46 6.55 5.90 Year 9 6.56 5.91 4.462 Year 10 6.55 5.90 4.461 Year 11 3.28 5.91 4.462 Year 12 5.90 4.461 Year 13 5.91 4.462 General Depreciation SystemMACRS Residential Rental Real Property Placed in Service After 12/31/86 Applicable Recovery Period: 27.5 Years Applicable Convention: Mid-Month Applicable Depreciation Method: Straight Line 11 12 10 0.758 0.152 0.455 3.636 3.636 Month in the First Recovery Year the Property Is Placed in Service and Depreciation Rate Recovery Year 1 2 3 4 5 6 8 9 Year 1 3.485 3.182 2.879 2.576 2.273 1.970 1.667 1.364 1.061 Year 2 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 3 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 4 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 5 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 6 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 7 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 8 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 9 3.636 3.636 3.637 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.636 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 Year 10 Year 11 3.636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 3.637 3.637 3.637 3.637 Year 12 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 3.636 3.636 3.636 General Depreciation System-MACRS Personal Property Placed in Service After 12/31/86 Applicable Convention: Mid-Quarter (Property Placed in Service in Second Quarter) Applicable Depreciation Method: 200 or 150 Percent Declining Balance Switching to Straight Line Recovery period and Depreciation Rates Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 41.67 25.00 17.85 12.50 6.25 4.688 Year 2 38.89 30.00 23.47 17.50 9.38 7.148 Year 3 14.14 18.00 16.76 14.00 8.44 6.612 Year 4 5.30 11.37 11.97 11.20 7.59 6.116 Year 5 11.37 8.87 8.96 6.83 5.658 Year 6 4.26 8.87 7.17 6.15 5.233 Year 7 8.87 6.55 5.91 4.841 Year 8 3.33 6.55 5.90 4.478 Year 9 6.56 5.91 4.463 Year 10 6.55 5.90 4.463 Year 11 2.46 5.91 4.463 Year 12 5.90 4.463 Year 13 5.91 4.463 General Depreciation System-MACRS Personal Property Placed in Service After 12/31/86 Applicable Convention: Mid-Quarter (Property Placed in Service in Fourth Quarter) Applicable Depreciation Method: 200 or 150 Percent Declining Balance Switching to Straight Line Recovery period and Depreciation Rates Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 8.33 5.00 3.57 2.50 1.25 0.938 Year 2 61.11 38.00 27.55 19.50 9.88 7.430 Year 3 20.37 22.80 19.68 15.60 8.89 6.872 Year 4 10.19 13.68 12.48 8.00 6.357 14.06 10.04 8.73 10.94 9.58 7.20 9.98 7.99 6.48 Year 5 Year 6 Year 7 Year 8 Year 9 5.880 5.439 5.031 4.654 6.55 8.73 7.64 6.55 6.56 5.90 5.90 5.90 4.458 Year 10 6.55 5.91 4.458 Year 11 5.74 5.90 4.458 Year 12 5.91 4.458 Year 13 5.90 4.458 (Click the icon to view the MACRS half-year convention rates.) Osborn Corporation uses the calendar year as its tax year. It purchases and places into service $1.95 million of property during 2019 to use in its business: (Click the icon to view the assets.) (Click the icon to view the MACRS straight-line rates for 27.5-year property.) Read the requirements. (Click the icon to view the MACRS mid-quarter convention rates for property placed in service in the second quarter.) (Click the icon to view the MACRS mid-quarter convention rates for property placed in service in the fourth quarter.) a. What is Osborn's total depreciation deduction for 2019 if Osborn elects out of bonus depreciation and does not claim Sec. 179 expensing? (Use MACRS rates to three decimal places, X.XXX%. Round the MACRS depreciation to the nearest dollar.) 2019 Depreciation Office Furniture Office Machinery Building Total 2019 depreciation