On February 1, 2016, Leo purchased and placed in service a new car that cost $25,050. The business use percentage for the car is always 100%. He does take the additional first-year depreciation.

If required, round your answers to the nearest dollar.

a. What MACRS convention applies to the new car? Half-year / mid month/m mid quarter

b. Is the automobile considered "listed property"? Yes/no

c. Leo's cost recovery deduction in 2016 is $ 11,160 and for 2017 is $