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, 2018, Weston sells the machine.

If required, round your answers to the nearest dollar.

a.) What MACRS convention applies to the machine? Half-year Weston's cost recovery for 2017 is $._____________

b.) Westin's 2018 is $._____________