On February 1, 2022, Leo purchased and placed in service a new car that cost $66,400. 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 \$