On May 12, 2016, Nelson Inc. purchased eight used 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. Use Table 7-1 and Table 7-2. Use the below table for annual depreciation deduction for year 2016 to 2019:

2016	$	3,160
2017		5,100
2018		3,050
2019 and subsequent years		1,875

Compute Nelsons depreciation deduction with respect to the automobiles for 2016 and 2017 assuming the automobiles were Mini Coopers costing $14,300 each.

Compute Nelsons depreciation deduction with respect to the automobiles for 2016 and 2017 assuming the automobiles were Buick Lucernes costing $27,000 each