Andre acquired a computer on March 3, 2022, for $30,200. He elects the straight-line method for cost recovery. Andre does not elect immediate expensing under 179. He does not claim any available additional first-year depreciation.

Calculate Andre's cost recovery deduction for the computer for tax years 2022 and 2023. 2022: $ 2023: $

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On October 1, 2022, Vernica purchased a business. Of the purchase price, $118,000 is allocated to a patent and $708,000 to goodwill.

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

Calculate Vernica's 2022 197 amortization deduction.

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On April 5, 2022, Kinsey places in service a new automobile that cost $38,750. 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 chooses the MACRS 200% declining-balance method of cost recovery (the auto is a 5-year asset).

Assume the following luxury automobile limitations: year 1: $10,200; year 2: $16,400.

Compute the total depreciation allowed for:

2022:	$
2023:	$