Medium Corporation purchases furniture and fixtures for use in business and places in service on November 1, 2018. The furniture and fixtures cost $80,000 and represented Medium's only acquisition of depreciable property during the year. Medium does not elect to expense any part of the cost of the property under Sec.179.

a) What is Medium's depreciation deductions in 2018? Round the answers to the nearest dollar.

b) If Medium Corporation sells the furniture on August 1, 2020, what is the depreciation deduction for furniture in 2020?