In 2023, Luby Corporation acquires and places into service an automobile that it uses only for business purposes. Luby does not claim expensing or bonus depreciation for the vehicle. Compute Luby’s depreciation deduction for 2023 and each subsequent year. Assume the half-year convention applies.

a. Luby purchases the automobile for \($68,000\) .

b. Luby purchases the automobile for \($48,000\).