lodified Accelerated Cost Recovery System (MACRS) (LO 8.2) Calculate the following: Click here to access the various depreciation tables. If required, round your final answers to the nearest dollar. If your answer is zero, enter " 0 ". a. The first vear of depreciation on a office building that cost $250,000 purchased June 2,2021 . x Fendbach - Oreatay was b. The second year (2022) of depreciation on a computer that cost $5,000 purchased in May 2021, using the half-year convention and accelerated depreciation considerino any bonus depreciation taken. c. The first year of depreciation on a computer costing 32,800 purchased in May 2021, using the half-year cenvention and straight-1ine depreciation with no bonus depreciation. TABLE 8.2 ACCELERATED DEPRECIATION FOR PERSONAL PROPERTY ASSUMING HALF-YEAR CONVENTION (FOR PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 1986) "Switch to straight-line depreciation. *Switch to straight-line depreciation. TABLE 8.3 STRAIGHT-LINE DEPRECIATION FOR PERSONAL *The official table contains a separate row for each year. For ease of presentation, certain years are grouped together in this table. In some instances, this will cause a difference of 0.01 percent for the last digit when compared with the official table. STRAIGHT-LINE DEPRECIATION FOR REAL PROPERTY ASSUMING MIDMONTH CONVENTION* 27.5-YEAR RESIDENTIAL REAL PROPERTY The applicable annual percentage is (use the column for the month in the first year the property is placed in service): 39.Year Nonresidential Real Property The applicable annual percentage is (use the column for the month in the first year the property is placed in service): -The official tables contain a separate row for each year. For ease of presentation, certain years are grouped together in these two tables, In some instances, this will produce a difference of 0.001 percent when compared with the official tables