On May 12, 2021, Nelson, Inc. purchased eight passenger automobiles for its business. Nelson did not make a Section 179 election to expense any portion of the cost of the automobiles, which are five-year recovery property subject to the half-year convention. Assuming no bonus depreciation or Section 179 deduction, compute Nelson’s depreciation deduction with respect to the automobiles for 2021 and 2022 assuming

a. The automobiles were Mini Coopers costing $14,300 each.

b. The automobiles were Cadillacs costing $57,000 each.