List of the equipment and furniture in the business that needs to be depreciated. The accountant use the MACRS method for figuring the depreciation do the same thing for this year. He has also never taken advantage of the bonus year depreciation nor the Section 179 expensing of any of his previous purchases and does not wish to this year either. All purchases made by Samson were new purchases with no trade-ins. Assets in Business Purchase Date Price Paid Building February 10, four years ago $359,000.00 (Cost of land included in the price is $40,000) Office Equipment: Desk February 10, four years ago 400.00 Chairs June 1, two years ago 1,080.00 Computer & Printer August 25, two years ago 1,500.00 File Cabinets July 1, two years ago 750.00 Storage credenza February 10, four years ago 490.00 Workout and Training Equipment: Elliptical machines February 10, four years ago 2,600.00 June 15, three years ago 2,750.00 Treadmills February 10, four years ago 5,200.00 Stationary bikes February 10, four years ago 2,400.00 April 26, this year 699.00 Weight machines September 1, three years ago 4,800.00 Items for the weight and training room: Rubber floor mats August 1, three years ago 1,378.00 Storage weight racks February 10, four years ago 281.00 May 23, a year ago 481.00

What is the depreciation for the equipment and furniture listed above!