Penguin Network Warehouses, LLC $("$PNW$,$ LLC$")$ is a warehousing and logistics company providing grocery stores with climate$-$controlled storage and just$-$in$-$time delivery of perishable goods nationwide. PNW$,$ LLC has $10$ regional offices with the corporate headquarters being in Region $5,$ Chicago. Each regional office makes tangible personal property purchases based on the needs of each location and performs the data entry exercise of entering the purchase information into a central system for fixed asset tracking and depreciation purposes.

Corporate has negotiated bulk pricing arrangements with its primary suppliers. Each regional office purchases tangible personal property from three primary suppliers as follows:

Gentoo Refrigeration $$ supplier of commercial cooling machinery and equipment

Magellanic Resources $$ supplier of computers and peripheral equipment used to manage logistics

Emperor Office Furniture $$ supplier of office furniture and fixtures

Ms$.$ Humboldt, the Corporate Tax Analyst, has exported the data from the central system and has created the following Tableau visualization.

As typical of a start$-$up business, PNW$,$ LLC expects to generate a current year loss with regular deprecation. As such, PNW$,$ LLC does not elect Section $179$ depreciation and opts out of bonus depreciation. PNW$,$ LLC qualifies for the half year convention.

Required:

How much depreciation is reported by Atlanta Region $4$ on assets purchased from Magellanic Resources?

How much depreciation is reported by Denver Region $8$ on assets purchased from Magellanic Resources?

What asset class life was used by Atlanta Region $4$ on assets purchased from Magellanic Resources?

What asset class life was used by Denver Region $8$ on assets purchased from Magellanic Resources?

Did Denver Region $8$ under or over report depreciation on assets purchased from Magellanic Resources?

What is the correct depreciation for Denver Region $8$ on assets purchased from Magellanic Resources