Phil owns a ranch business and uses four-wheelers to do much of his work. Occasionally, though, he and his boys will go for a ride together as a family activity. During year 1, Phil put 1,029 miles on the four-wheeler that he bought on January 15 for $12,100. Of the miles driven, only 199 miles was for personal use. Assume four-wheelers qualify to be depreciated according to the five-year MACRS schedule and the four-wheeler was the only asset Phil purchased this year. (Use MACRS Table 1, Table 2, Table 3, Table 4and Table 5.) (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

a.

Calculate the allowable depreciation for year 1 (ignore the 179 expense and bonus depreciation).

b.	Calculate the allowable depreciation for year 2 if total miles were 1,085 and personal use miles were 525 (ignore the 179 expense and bonus depreciation).