On February $1,2022,$ Leo purchased and placed in service a new car that cost $$71,200.$ The business use percentage for the car is always $100\%.$ He does not elect $179$ expensing, and does not claim any available additional first$-$year depreciation.

If required, round your answers to the nearest dollar.

Click here to access the depreciation table of the textbook. Click here to access the limits for certain automobiles.

a$.$ What MACRS convention applies to the new car?

b$.$ Is the automobile considered "listed property"?

c$.$ Leo's cost recovery deduction in $2022$ is $ and for $2023$ is $