I not totally sure which tax table to use for these- especially number one as it is a 39 year life.

Thanks in advance for any help!

3. Assuming the company has chosen not to use Section 179 or any bonus depreciation. Calculate the depreciation on the following items using the appropriate half-year DDB MACRS table for income taxes. Appropriate depreciation schedules and rates can be located in Publication 946 (Links to an external site.).
   1. A building that was purchased 4/15/2016 with a cost of 220,000 and a 39-year life.
   2. A desk that was purchased two years ago for $1,000
   3. Equipment that was purchased this year for $7,000