b$.$ Create a new column $($titled Months Since Acq.$)$ Using Excel's IF function calculate the number of months since acquisition.HINT: You will need to use an IF function to adopt the nearest full month convention.LOGICAL$\_$TEST: Under the nearest full month convention, you want to count the asset as being held for a full month if you acquired it on or before the $15$th day of the month. You should use your condition to identify those assets. Try this: Cell from the "Day" column VALUE$\_$IF$\_$TRUE: If the asset was acquired on or before the $15$th day, then you should count it held for the entire month.To calculate the months since acquisition, try this: $((2018-$ Cell from the "Year" column$)*12)+(13-$ Cell from the "Month" column$)$VALUE$\_$IF$\_$FALSE: If the asset was acquired after the $15$th day, then you do not count the month in which it was acquired.To calculate months since acquisition, try this: $((2018-$ Cell from the "Year" column$)*12)+(12-$ Cell from the "Month"c$.$ Create a new column $($titled Months Depr $2018-$ this should be in column N$.)$ Using Excel's IF function, calculate the # of months to depreciate in $2018.$HINT: Because you are adopting the nearest month convention it will benefit you to take this one additional step of calculating the number of months in $2018$ that you need to depreciate the asset over before you calculate depreciation expense. This will be the most complex formula that we have done yet because we need to consider: At most, we depreciate $12$ months. At least, we depreciate $0$ months $($if the asset is fully depreciated$).$ If asset is less than a year old, we depreciate # of months since acquisition. If asset is in its last year, we depreciate # of months until full depreciation.

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