Herald Corporation, a calendar-year taxpayer, purchased and placed the following business assets in service during 2013:

Herald Corporation is also considering the purchase of $450,000 of additional office furniture. It could wait until January to make the purchase, or it could buy the furniture and place it in service in December to try to increase its current-year tax depreciation deduction. What impact would this pro-posed purchase have on Herald's depreciation deduction for its year ending December 31, 2013 if the additional office furniture is (a) new or (b) used?

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ASSET New computer equipment Used office furniture Used office fixtures DATE PLACED IN SERVICE April 3 July 14 October 29 INITIAL COST $50,000 940,000 1,060,000