Please help me with this problem. I tried and failed to solve it myself.

Trident Developers purchased a computer system for $80,000 on April 18, 2003. The computer system is used for business 100% of the time. The accountant for the company elected to take a $8,000 Section 179 deduction, and the asset qualified for a special depreciation allowance (see Table 17-4). Click here for Table 17-4 a. What was the basis for depreciation of the computer system? b. What was the amount of the first year's depreciation using MACRS? Click here for Table 17-1 and Table 17-2TABLE 17-1 MACRS Property Classes (Recovery Period) General Depreciation System 3-Year Property (3 years) 5-Year Property (5 years) 7-Year Property (7 years) Over-the-road tractors Automobiles and taxis Office furniture and fixtures Some horses and hogs Buses and trucks Railroad cars and engines Special handling devices for the Computers and peripherals Commercial airplanes manufacture of food and beverages Office machinery Assets used in the manufacture of wood, Specialty tools used in the manufacture Breeding or dairy cattle, sheep and goats pulp, and paper products of motor vehicles Airplanes (except those in commercial use) Assets used in printing and publishing Specialty tools used in the manufacture Trailers and trailer-mounted containers Assets used in the production of tobacco. of finished products made of plastic, Assets used in construction leather, stone, and steel products rubber, glass, and metal Assets used in the manufacture of knitted Assets used in the production of sporting goods, textile yarns, carpets, medical and goods, toys, jewelry, and musical instruments dental supplies, chemicals, and electronic Assets used in theme and amusement components parks, theaters, concert halls, and Assets used in radio and television broad- miniature golf courses casting, and CATV 10-Year Property (10 years) 15-Year Property (15 years) 20-Year Property (20 years) Vessels, barges, and tugs Depreciable improvements made to land, Farm buildings Single-purpose agricultural structures such as shrubbery, fences, roads, and bridges Railroad structures and improvements Trees and vines bearing fruits or nuts Assets used to manufacture cement Communication cable and long-line systems Assets used in the production of grain, sugar, Gas and petroleum utility pipelines Water, electric, gas, and steam utility plants and and vegetable oil products Industrial steam and electric generation and/ equipment Assets used in petroleum refining or distribution systems Assets used in the manufacture and repair of Water taxis and ferry boats ships, boats, and marine drilling rigs 25-Year Property (25 years) Residential Rental Property (27.5 years) Nonresidential Real Property (39 years) Municipal sewers This is any building or structure, such as a This is property such as an office building, Certain water utility property integral to the rental home (including a mobile home), if a store, or a warehouse that is not residential gathering, treatment, or commercial 80% of its gross rental income for the tax rental property. distribution of water year is from dwelling units. A dwelling unit is a house or an apartment used to provide living accommodations.TABLE 17-2 Cost Recovery Percentage Table MACRS Recovery Depreciation Rate for Property Class Year 3-year 5-year 7-year 10-year 15-year 20-year UAWNE 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% 44.45 32.00 24.49 18.00 9.50 7.219 14.81 19.20 17.49 14.40 8.55 6.677 7.41 11.52 12.49 11.52 7.70 6.177 11.52 8.93 9.22 6.93 5.713 5.76 8.92 7.37 6.23 5.285 8.93 6.55 5.90 4.888 4.46 6.55 5.90 4.522 6.56 5.91 4.462 6.55 5.90 4.461 3.28 5.91 4.462 5.90 4.461 13 5.91 4.462 14 5.90 4.461 15 5.91 4.462 16 2.95 4.461 17 4.462 18 4.461 19 4.462 20 4.461 21 2.231TABLE 17-4 Special Depreciation Allowance Certain Qualified Asset Placed into Service Special Allowance September 11, 2001-May 5. 2003 30% May 6. 2003-January 1. 2005 50% December 31, 2007-January 1, 2015 50%