On May 12, 2018, Nelson Inc. purchased eight passenger automobiles for its business. Nelson did not make a Section 179 election to expense any portion of the cost of the automobiles, which are fiveyear recovery property subject to the half-year convention. Assuming no bonus depreciation or Section 179 deduction, compute Nelson’s depreciation deduction with respect to the automobiles for 2018 and 2019 assuming:

a. The automobiles were Mini Coopers costing $14,300 each.

b. The automobiles were Cadillacs costing $57,000 each.