Lewis purchases a computer, monitor, and laser printer for his business. The total cost of the computer system is $6,000 and he places it in service on August 1, 2020. No other assets were placed in service in 2020. Computers and peripherals have a 5-year MACRS life. Using the MACRS tables, what are Lewis' first- and second-year depreciation deductions (no bonus depreciation or 179)?

a.$600 and $1,200

b.$1,200 and $1,920

c.$500 and $1,900

d.$1,200 and $1,200

e.$500 and $1,200

On January 1, 2020, Alan purchased a small business for $100,000. The purchase price was allocated as follows: existing equipment (used) with a 5-year MACRS life $50,000 and goodwill $50,000. Assuming he does not use bonus depreciation or elect expensing under Section 179, what is Alan's depreciation and amortization deduction for 2020?

a.$10,478

b.$10,000

c.$14,290

d.$13,333

e.$20,000