On May 12, 2019, 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 year 2019 to 2022: 2019 2020 2021 2022 and subsequent years $10,100 16,100 9,700 5,760 Required: a. Compute Nelson's depreciation deduction with respect to the automobiles for 2019 and 2020 assuming the automobiles were Mini Coopers costing $14,300 each. b. Compute Nelson's depreciation deduction with respect to the automobiles for 2019 and 2020 assuming the automobiles were Cadillacs costing $57,000 each