On April 5, 2022, Kinsey places in service a new automobile that cost $36,000. He does not elect $179 expensing, and he elects not to take any available3 additional first-year depreciation. The car is used 70% for business and 30% for personal use in each tax year. Kinsey chooses the MACRS 200% declining-balance method of cost recovery (the auto is a 5-year asset)

Assume the following luxury automobile limitations: year 1: $10,200; year 2: $16,400

Compute the total depreciation allowed for:

2022: $

2023: $