Norma owns and operates an accounting business as a sole proprietor. She purchased several computers at a cost of $9,000 for use in her business. Her business produced $120,000 of net income. Assume that she purchased the computers (5-year property) and placed them into service on January 11^th of the current year. What is the amount of the cost recovery deductions for the first 3 years under MACRS? [The MACRS Table is shown under Course Supplement Materials.] (Be sure to show your work). Calculate the cost recovery deduction for the first 3 years if Norma elects straight-line depreciation. (Show your work). What is the cost recovery deduction she can use for each year under Section 179?