On May 12, 2021, 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 2021 to 2024: 2021 2022 2023 2024 and subsequent years Required: $ 10,200 16,400 9,800 5,860 a. Compute Nelson's depreciation deduction with respect to the automobiles for 2021 and 2022 assuming the automobiles were Mini Coopers costing $14,300 each. b. Compute Nelson's depreciation deduction with respect to the automobiles for 2021 and 2022 assuming the automobiles were Cadillacs costing $57,000 each.