Original Depreciation Recovery Cost-Recovery Period (Years) Sales Price $ 3,100 Date Cost Acquired Date Sold Method 12/1/17 a $7,800MACRS MACRS MACRS Basis Automobile Equipment Building (nonresidental) 1/6/14 17,000 7,000 4/1/07 12/10/17 275,000 39 320,000 aThe half-year convention was used in the year of acquisition. Venice did not claim Sec. 179 expense or bonus depreciation during the acquistion years