On June 17, 2019, Donald purchased a passenger automobile at a cost of $56,000. The automobile is used 90 percent for qualified business use and 10 percent for personal purposes.

Calculate the depreciation expense (without bonus depreciation) for the automobile for 2019, 2020, and 2021 assuming half-year convention and no Section 179 immediate expensing.

2019: ___________

2020: ___________

2021: ___________

TABLE 8.2 Accelerated Depreciation for Personal Property Assuming Half-Year Convention (For Property Placed in Service after December 31, 1986) 3-Year 5-Year 7-Year 10-Year 15-Year (200% DB) (200% DB) (200% DB) (200% DB) (150% DB) Recovery Year 20-Year (150% DB) 5.00 9.50 33.33 44.45 14.81 * 7.41 20.00 32.00 19.20 11.52 * 11.52 5.76 8.55 14.29 24.49 17.49 12.49 8.93 * 8.92 8.93 4.46 10.00 18.00 14.40 11.52 9.22 7.70 6.93 7.37 6.23 5.90 * 5.90 6.55 * 6.55 6.56 6.55 3.28 5.91 5.90 5.91 3.750 7.219 6.677 6.177 5.713 5.285 4.888 4.522 4.462 * 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 2.231 5.90 5.91 5.90 5.91 2.95 *Switch to straight-line depreciation. ANNUAL AUTOMOBILE DEPRECIATION LIMITATIONS Year of Use 2019 Limits 2018 Limits Year 1 $18.100* $18.000* Year 2 16,100 16,000 Year 3 9.700 9,600 Year 4 (and subsequent 5,760 5,760 years until fully depreciated) *Additional bonus depreciation of $8.000 is included in this amount. TABLE 8.2 Accelerated Depreciation for Personal Property Assuming Half-Year Convention (For Property Placed in Service after December 31, 1986) 3-Year 5-Year 7-Year 10-Year 15-Year (200% DB) (200% DB) (200% DB) (200% DB) (150% DB) Recovery Year 20-Year (150% DB) 5.00 9.50 33.33 44.45 14.81 * 7.41 20.00 32.00 19.20 11.52 * 11.52 5.76 8.55 14.29 24.49 17.49 12.49 8.93 * 8.92 8.93 4.46 10.00 18.00 14.40 11.52 9.22 7.70 6.93 7.37 6.23 5.90 * 5.90 6.55 * 6.55 6.56 6.55 3.28 5.91 5.90 5.91 3.750 7.219 6.677 6.177 5.713 5.285 4.888 4.522 4.462 * 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 2.231 5.90 5.91 5.90 5.91 2.95 *Switch to straight-line depreciation. ANNUAL AUTOMOBILE DEPRECIATION LIMITATIONS Year of Use 2019 Limits 2018 Limits Year 1 $18.100* $18.000* Year 2 16,100 16,000 Year 3 9.700 9,600 Year 4 (and subsequent 5,760 5,760 years until fully depreciated) *Additional bonus depreciation of $8.000 is included in this amount