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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 56,0007 years May 2 Transportation equipment 225,000 5 years September 3 120,000 7 years Office equipment December 1 a. Compute MRT's MACRS depreciation with respect to the assets placed in service this yea. Assume MRT does not elect to use first-year bonus depreciation or Section 179 b. 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 MRT's depreciation with respect to the assets already in service