On April $5,2024,$ Kinsey places in service a new automobile that cost $$36,000.$ He does not elect $179$ expensing, and he elects not to take any available additional first$-$year depreciation. The car is used $70\%$ for business and $30\%$ 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$).$

Click here to access thedepreciation tableto use for this problem.

Assume the following luxury automobile limitations: year $1$: $$12,400$; year $2$: $$19,800.$

Compute the total depreciation allowed for:

$2024$:$fill in the blank $1$

Incorrect

$2025$:$fill in the blank $2$