Suppose a computer software developer for a certain company purchased a computer system for $$75,000$ on April $27,2017.$ The computer system is used for business $100\%$ of the time. The accountant for the company elected to take a $$30,000$ Section $179$ deduction, and the asset qualified for a special depreciation allowance.

$($a$)$ What was the basis for depreciation $($in $$)$ of the computer system? $($See Table $17-4.)$

$

$($b$)$ What was the amount $($in $$)$ of the first year's depreciation using MACRS? $($See Table $17-1$ and Table $17-2)$

$