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 1,348 miles on the four-wheeler that he bought on January 15 for $11,000. Of the miles driven, only 268 miles were 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. (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 1,365 and personal use miles were 485 (ignore the 179 expense and bonus depreciation).