MRT, a calendar year corporation, placed the following assets in service this year:

Asset Initial Cost Recovery Period Date Placed in Service

Manufacturing equipment. $259,000. 7 years. April 23

Furniture and fixtures 56,000 7 years May 2

Transportation equipment. 225,000. 5 years September 3

Office equipment 120,000 7 years December 1

Compute MRTs MACRS depreciation with respect to the assets placed in service this year. Assume MRT does not elect to use first-year bonus depreciation or Section 179.

In December, MRT decided to purchase $285,000 of additional equipment. The corporation could buy the equipment and place it in service before year-end, or it could postpone the purchase until January. What effect does this decision have on MRTs depreciation with respect to the assets already in service?