On May 12, 2018, Nelson Inc. 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 the year 2018 to 2021:

2018 $ 10,000

2019 16,000

2020 8,600

2021 and subsequent years 5,760

Compute Nelsons depreciation deduction with respect to the automobiles for 2018 and 2019 assuming the automobiles were Cadillacs costing $57,000 each.