On June 5, 2016, Leo purchased and placed in service a new car that cost $20,000. The business use percentage for the car is always 100%. Leo claims any available additional first-year depreciation but does not claim any expense under 179.

a. What MACRS convention applies to the new car?

b. Is the automobile considered "listed property"?

c. Leo's cost recovery deduction in 2016 is ________ and for 2017 is_________ (2017 is not 5100)