In 2022, Boston Corporation purchases $1.8 million of machinery (7-year property) and places it into service in its business. View the MACRS half-year convention rates. Read the requirements. a. What are Boston's depreciation deductions for 2022 and 2023 if Boston does not elect Sec. 179 expensing and elects out of bonus depreciation. (Enter amounts in whole numbers, do not enter amounts in millions. Use MACRS rates to two decimal places, X.XX%. Round the MACRS depreciation to the nearest dollar. Complete all input fields. Enter a "0" for any zero amounts.) 2022 2023 Sec. 179 expense Bonus depreciation MACRS depreciation Total depreciation MACRS Half-year Convention Rates General Depreciation System--MACRS 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 14.81 19.20 17.49 14.40 8.55 6.677 Year 4 7.41 11.52 12.49 11.52 7.70 6.177 Year 5 11.52 8.93 9.22 6.93 5.713 Year 6 5.76 8.92 7.37 6.23 5.285 Year 7 8.93 6.55 5.90 4.888 Year 8 4.46 6.55 5.90 4.522 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 Year 14 5.90 4.461 Year 15 5.91 4.462 Year 16 2.95 4.461 Year 17 4.462 Year 18 4.461 Year 19 4.462 Year 20 4.461 Year 21 2.231 Requirements What are Boston's depreciation deductions for 2022 and 2023 in each of the following situations? Assume the half-year convention applies and this is the only property Boston places into service in 2022. a. Boston does not elect Sec. 179 expensing and elects out of bonus depreciation. b. Boston elects Sec. 179 expensing for the assets and does not elect out of bonus depreciation. c. Boston does not elect Sec. 179 expensing and does not elect out of bonus depreciation