Now that you are making the big bucks, your spouse has decided to venture into the rental property business. He purchases a rental house, and after making some improvements, it has a basis of $85,000. He places it in service as a calendar-year taxpayer during May and sells it in September, just over 4 years later.

a. What is the MACRS-GDS property class?

b. Determine the depreciation deduction during each of the years involved.

c. Determine the unrecovered investment during each of the years involved.