In this case assume that the taxpayer does NOT elect to use section 179 or bonus depreciation. How do you calculate :

1. The taxpayer purchases business computer equipment for $7,500 on March 12, 2018. How much is the tax depreciation on the computer for 2018?
2. The taxpayer acquires office furniture for $21,000 on June 25, 2018. How much is the tax depreciation expense on the office furniture for 2019?