Tater Meer purchased a new car for use in her business during 2020 for $75,000. The auto was the only business asset she purchased during the year, and her business was very profitable. Calculate Taters maximum depreciation deductions for the automobile in 2020 and 2021 under the following scenarios: (Use MACRS Table 1, Table 2, and Exhibit 10-10.)

b. Tater wants to maximize her 2020 depreciation using bonus depreciation.

Wanting to finalize a sale before year-end, on December 29, WR Outfitters sold to Bob a warehouse and the land for $178,000. The appraised fair market value of the warehouse was $105,750, and the appraised value of the land was $199,750. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

b. What would be Bobs basis in the warehouse and in the land if the appraised value of the warehouse was $80,750, and the appraised value of the land was $178,000?