On May $12,2022,$ Nelson Incorporated purchased eight passenger automobiles for its business. Nelson did not make a Section $179$ election to expense any portion of the cost of the automobiles, which are five$-$year recovery property subject to the half$-$year convention. Assume there is no bonus depreciation or Section $179$ deduction. Use Table $7-1$ and Table $7-2.$ Use the below table for annual depreciation deduction for year $2022$ to $2025$:

$2022$ $ $11,200$

$202318,000$

$202410,800$

$2025$ and subsequent years $6,460$

Required:

Compute Nelson$$s depreciation deduction with respect to the automobiles for $2022$ and $2023$ assuming the automobiles were Mini Coopers costing $$14,300$ each.

Compute Nelson$$s depreciation deduction with respect to the automobiles for $2022$ and $2023$ assuming the automobiles were Cadillacs costing $$60,000$ each.