****Please note: the numbers for the 2015 tax year need to be used. Also, I don't just need an answer- I am struggling with the whole chapter- so if you could please explain and show how you got your work, it would be appreaciated. If you could please explain why, it would be the biggest help. I asked two questions below, because I think if I can understand the first, that it ties into the second? I'm trying to wrap my head around the whole chapter and put the pieces together. The book gives a table, but there is obviously a step I am missing andI don't know what it is.

A) Alice purchased a rental house on September 22,2015, for a cost of $174,000. Of this amount, $100,000 is considered to be allocable to the cost of the home, with the remaing $74,000 allocable to the cost of the land. What is Alice's Maximum depreciation deduction for 2105 using MACRS?

B) An asset (not an automobile) put in service in June 2015 has a depreciable basis of $40,000 and a recovery period of 5 years. Assuming bonus depcreiation is used, half year convention and no election of expenses is made, what is the maximum amount of cost that can be deducted in 2015.