In February 17, 2018, Brecken places in service an automobile that cost $23,000. Assume Brecken does not claim the additional first-year or any 179 deduction. The auto is used 35% for business and 65% for personal use. Assume the luxury automobile limitations for Year 1 is $10,000.

. a. Compute the total depreciation allowed for 2018:

$ b. Assume that the automobile cost $45,000. Compute the total depreciation allowed for 2018: $