In 2017, 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 and elects out of bonus depreciation.

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Date Total Original Portion of Business Usage Sec. 179 Asset Acquired 1/2/17 Cost Basis Election No No Automobile Personal computer $21,000 4,000 60% 7/1/17 40%