31. McDowell Corporation (a calendar-year corporation) purchased and placed in service a new $25,000 automobile on August 15, $300,000 of new furniture on September 1, and a $680,000 warehouse (of which

$100,000 is for the land) on November 8. Compute the depreciation deductions for the first two years of these assets’ lives assuming they were placed in service in:

a. 2010

b. 2011