Modified Accelerated Cost Recovery System (MACRS), Listed Property, Limitation on Depreciation of Luxury Automobiles (LO 8.2, 8.4, 8.5)

During 2022, Pepe Guardio purchases the following property for use in his calendar year-end manufacturing business:

Manufacturing equipment (7 year) on June 2 for $60,000 Office furniture on September 15 for $10,000 Office computer on November 18 for $1,600 Passenger automobile (used 90 percent for business) on May 31 for $55,000 Warehouse Building on May 9 for $180,000 and Land for $135,000

Pepe uses the accelerated depreciation method under MACRS and takes bonus depreciation. Complete Form 4562, Depreciation and Amortization to determine the depreciation expense. Need how to figure Line 14, Line 21, Line 22, Line 25h, Line 26 h & i.