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Dana forms a small manufacturing company. Her company places the following ng properties into service during the year, on the dates indicated:

Type of property Date placed in service Cost_____

Business building April 6 $275,000

Furniture June 5 $57,000

Machinery September 2 $65,000

Computer December 27 $25,000

She chooses not to do any Section 179 expense, and also elects not to take bonus depreciation. She uses MACRS depreciation. Calculate the first year depreciation on the building, and also on the machinery: