Calculate the following:
a. The first year of depreciation on a residential rental building costing $200,000 purchased June 2, 2016.
b. The second year of depreciation on a computer costing $1,500 purchased in May 2015, using the half-year convention and accelerated depreciation considering any bonus depreciation taken.
c. The first year of depreciation on a computer costing $2,800 purchased in May 2016, using the half-year convention and straight-line depreciation with no bonus depreciation.
d. The third year of depreciation on business furniture costing $8,000 purchased in March 2014, using the half-year convention and accelerated depreciation but no bonus depreciation.