Convers Corporation (calendar-yearend) acquired the following assets during the current tax year:

*The delivery truck is not a luxury automobile. In addition to these assets, Convers installed new flooring (qualified improvement property) to its office building on May 12 at a cost of $300,000.
a. What is the allowable MACRS depreciation on Convers€™s property in the current year assuming Convers does not elect §179 expense and elects out of bonus depreciation?
b. What is the allowable MACRS depreciation on Convers€™s property in the current year assuming Convers does not elect out of bonus depreciation (but does not take §179 expense)

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Original Basis Date Placed in Service Asset October 25 February 3 $ 70,000 10,000 Machinery Computer equipment Delivery truck Furniture Total March 17 April 22 23,000 150,000 $253,000