Objective $13-1($continued$)$

$14.$ Joan purchased computer equipment $(100\%$ business use$)$ for her business on June $5,2019.$ The equipment cost $$15,000.$ Compute the total special depreciation allowance and MACRS depreciation allowable for $2019.$

a$.$ $$9,000$

b$.$ $$7,500$

c$.$ $$3,000$

d$.$ $$15,000$

$5.$ Rick purchased an apartment building in November $2015$ for $$850,000$ which included $$70,000$ for the land. What is Rick's allowable depreciation for $2019?$

a$.$ $$30,906$

b$.$ $$3,549$

c$.$ $$28,361$

d$.$ $$19,999$

Continued on nex