In your new position as head accountant (so OK - you're the only accountant but it will sound better on your resume) working for Mr. Moore, you note that last month on July 2, 2016 they bought "research equipment and certain special tools" for $60,000 (you don't want to know what they will do with those "special tools") anyway your job is to lower their corporate taxes if possible. So you decide to use MACRS for depreciation and you want to see if there is any possible depreciation that could be used. How much can they take for these years listed below? 2016, 2018, 2019, 2021.