66. Assume that Ernesto purchased a digital camera on July 10 of year 1 for $3,000. In year 1, 80 percent of his computer usage was for his business and 20 percent was for personal photography activities. This was the only asset he placed in service during year 1. Ignoring any potential §179 expense and bonus depreciation, answer the questions for each of the following alternative scenarios:

a. What is Ernesto’s depreciation deduction for the camera in year 1?

b. What would be Ernesto’s depreciation deduction for the camera in year 2 if his year 2 usage was 75 percent business and 25 percent for personal use?

c. What would be Ernesto’s depreciation deduction for the camera in year 2 if his year 2 usage was 45 percent business and 55 percent for personal use?

d. What would be Ernesto’s depreciation deduction for the camera in year 2 if his year 2 usage was 30 percent business and 70 percent for personal use?