$1-$On April $5,2023,$ Kinsey places in service a new automobile that cost $$67,250.$ He does not elect $179$ expensing, and he elects not to take any available additional first$-$year depreciation. The car is used $75\%$ for business and $25\%$ for personal use in each tax year. Kinsey uses the regular MACRS method of cost recovery $($the auto is a $5-$year asset$).$

Click here to access the depreciation table to use for this problem.

If required, round your final answers to the nearest dollar.

Compute the total depreciation allowed for:

$2023$: $fill in the blank $1$

$2024$: $fill in the blank $2$

$2-$ On October $1,2023,$ Ver$$nica purchased a business. Of the purchase price, $$136,000$ is allocated to a patent and $$816,000$ to goodwill.

If required, round your intermediate values to nearest dollar and use in subsequent computations.

Calculate Ver$$nica$\text{'}$s $2023197$ amortization deduction.

$fill in the blank $1$