Raul purchased a new office computer system on February 15, 2015, at a cost of $8,300. He would like to use the General Depreciation System (GDS) straight-line method to depreciate the system and does not want to claim bonus depreciation. Using the half-year convention, compute his 2015 and 2016 depreciation.

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	His 2015 depreciation is $1,660, and his 2016 depreciation is $2,656.
	His 2015 depreciation is $1,453, and his 2016 depreciation is $1,660.
	His 2015 depreciation is $830, and his 2016 depreciation is $1,660.
	His 2015 depreciation is $691, and his 2016 depreciation is $1,384