The following italicized and bold questions I can't figure out how to solve them. Could you show how to solve this problems?

Problem 5-47 (LO. 2)

Sparrow Corporation would like you to review its employee fringe benefits program with regard to the tax consequences of the plan for the company's president (Polly), who is also the majority shareholder.

For the following items, indicate what amount, if any, is included in Polly's gross income.

If an amount is zero, enter "0".

a.	The company has a qualified retirement plan. The company pays the cost of employees attending a retirement planning seminar. The employee must be within 10 years of retirement, and the cost of the seminar is $1,500 per attendee.	$
b.	The company owns a parking garage that is used by customers, employees, and the general public. Only the general public is required to pay for parking. The charge to the general public for Polly's parking for the year would have been $3,600 (a $300 monthly rate).	$

Problem 8-34 (LO. 2)

Weston acquires a new office machine (seven-year class asset) on August 2, 2017, for $75,000. This is the only asset Weston acquired during the year. He does not elect immediate expensing under 179. He claims the maximum additional first-year depreciation deduction. On September 15, 2019, Weston sells the machine.

Click here to access the depreciation tables in the textbook.

If required, round your answers to the nearest dollar.

a. Determine Westons cost recovery for 2017 and 2018. 2017: $ 42,859 2018: $

b. Determine Westons cost recovery for 2019. $

Problem 8-46 (LO. 4)

On June 5, 2018, Leo purchased and placed in service a new car that cost $75,000. The business use percentage for the car is always 100%. Leo does not claim any available additional first-year depreciation or any 179.

If required, round your answers to the nearest dollar.

Click here to access the depreciation table to use for this problem. Click here to access the limits for certain automobiles.

a. What MACRS convention applies to the new car? Half-year

b. Is the automobile considered "listed property"? Yes

c. Leo's cost recovery deduction in 2018 is $ and for 2019 is $ .