On May $12,2023,$ 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 $2023$ to $2026$:

$2023$ $ $12,200$

$202419,500$

$202511,700$

$2026$ and subsequent years $6,960$

Required:

Compute Nelson$$s depreciation deduction with respect to the automobiles for $2023$ and $2024$ assuming the automobiles were Mini Coopers costing $$14,300$ each.

Compute Nelson$$s depreciation deduction with respect to the automobiles for $2023$ and $2024$ assuming the automobiles were Cadillacs costing $$80,000$