1. Taxpayer, who owns a wine bar, purchases a piece of equipment from the bar owner next door for $50,000. The equipment is placed in service during the third quarter of the year. Taxpayer also purchases a warehouse in September to store her product for $600,000. The building is placed in service in the fourth quarter. Assuming no Sec 179 is taken, what is taxpayers total depreciation deduction in year 1 for these assets?
   1. $7,145
   2. $15,491
   3. $54,494
   4. $650,000