On February $15,2021,$ Leo purchased and placed in service a new car that cost $$54,000.$ The business use percentage for the car is always $100\%.$ He does not take the additional first$-$year depreciation or any $179.$

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 $2021$ is $fill in the blank $3$

and for $2022$ is