On September 14, 2017, Jay purchased a passenger automobile that is used 75 percent in his accounting business. The automobile has a basis for depreciation purposes of $43,000, and Jay uses the accelerated method under MACRS. Jay does not elect to expense under section 179.

A.Calculate Jay's depreciation deduction for 2017 assuming bonus depreciation. $

b. Assuming the same business percentage (75 percent) in 2018, calculate Jay's depreciation deduction for 2018. $