On September 1, 2015, David purchased manufacturing equipment for use in his business. The equipment cost $13,000 and has an estimated useful life and MACRS class life of 7 years. No election to expense or use bonus depreciation is made.

a.	Calculate the amount of depreciation on the manufacturing equipment for 2014 using conventional (financial accounting, not MACRS) straight-line depreciation.
b.	Calculate the amount of depreciation on the manufacturing equipment for 2014 using the straight-line MACRS optional method.
c.	Calculate the amount of depreciation on the manufacturing equipment for 2014 using the accelerated MACRS method.