Orange Corporation acquired new office furniture on August 15, 2022, for $130,000. Orange does not elect immediate expensing under 179. Orange claims any available additional first-year depreciation.

If required, round your answer to the nearest dollar.

a. Determine Orange's cost recovery for 2022.

class of property for MACRS. If bonus depreciation is elected, Orange's deduction is $ ??????

b. Determine Orange's cost recovery for 2022 if Orange decided to only use $52,000 of bonus depreciation and normal MACRS on the balance of the acquisition cost. $???????