Refer to the MACRS Depreciation Tables to answer the following questions.

The following assets were acquired for a sports bar. For each asset listed, enter the depreciation percentage that should be taken in year 1. Of all the assets listed, none were placed in service in the first quarter. And, 40% or less of the total assets were placed into service during the last quarter of the year.

Note: Enter values out to two decimal places.

		Class Life		MACRS Recovery Period		ADS Recovery Period		Depreciation %
a.	Pool table	10		7		10
b.	Safe	10		7		10
c.	Photocopying machines	6		5		6
d.	Pickup truck	4		5		5
e.	Electronic video games	0		7		12
f.	Brewing tanks for the bar's microbrewery	0		7		12
g.	Four-year-old racehorse named GofortheBrew purchased by the bar owners and raced locally	0		3		12
h.	Point-of-sale computerized cash registers	6		5		6