Jerod Company purchased a depreciable business asset for $$67,500.$ Assuming the firm uses the half$-$year convention, compute its

first$-$year MACRS depreciation if the asset is: Use Table $7-1$ and Table $7-2.$

Required:

a$.$ A land irrigation system.

b$.$ Duplicating equipment.

c$.$ An oceangoing barge.

d$.$ Small manufacturing tools.

Note: For all requirements, round your answers to the nearest whole dollar amount.