Refer to the facts in Problem 36 and assume that the straight-line method under the alternative MACRS system was elected over the MACRS recovery period for all the assets listed. Based on these facts, compute the 2018 and 2019 depreciation deductions for each of the assets listed. (Ignore bonus depreciation and the Section 179 deduction.)

Problem 36

Refer to the facts in Problem 36 and assume the business equipment purchased in March was instead purchased in November. Based on these facts, compute the MACRS depreciation for the business equipment, car, and office furniture for calendar years 2018 and 2019.