*the office building is nonresidential*

3. MACRS. (Obj. 1) Florence placed in service the following properties during 2018. Compute Florence's total depreciation expense for 2018 and 2019, assuming that she elects to expense 50 percent of the cost of qualifying property. She elects out of bonus depreciation. The machine, equipment, and furniture are 7-year property. Type of Property Machine Equipment Furniture Office building Date Placed in Service March 3, 2018 June 8, 2018 August 15, 2018 October 4, 2018 Cost $130,000 110,000 48,000 200,000