Loomis Co., a calendar-year-end taxpayer, purchased four assets in year 1:

6/14	Machinery for $125,000
8/30	Computer equipment for $38,000
12/1	Warehouse for $258,000
12/1	Land for $30,000

On March 28 of year 4, Loomis sold the warehouse above for $274,000. On June 14 of year 4, Loomis sold the machinery for $80,000.

Ignoring any special provision we have yet to cover, and assuming the half-year convention applies to the personalty, calculate MACRS depreciation for the above assets for years 14.

Fill in the depreciation amounts for machinery below.

Year1:

Year2:

Year3:

Year4: