Tom purchased the following assets for use in his business during the current year:

Date

Asset

Cost

$12-$Jan

Car

$24,000$

$4-$Feb

Equipment

$36,000$

$15-$Mar

Qualified leasehold improvement

$40,000$

$24-$Apr

Computers

$10,000$

Total

$110,000$

Tom has $$50,000$ in profits before depreciation expense and has no other sources of income. Tom does not expect to purchase any new assets next year and hopes to grow sales, but who knows for sure?

Give Tom two options as to how to depreciate the assets for tax. Select one option to recommend and justify your answer.