In 2013, Trish, a self-employed CPA and calendar year taxpayer, acquires and places in service an automobile and a personal computer. Pertinent data include the following:

For each asset, calculate the MACRS current year depreciation deduction assuming Trish does not elect Sec. 179 expensing or bonus depreciation.

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Asset Automobile Personal computer Date Acquired 1/2/13 Total Original Cost Basis Business Usage 60% 40% Portion o Sec. 179 Election No No $21,000 4,000