Please Solve the following problems$$

$$In $2019,$ Firm A paid $$50,000$ cash to purchase a tangible business asset. In $2019$ and $2020,$ it deducted $$3,140$ and $$7,200$ depreciation with respect to the asset. Firm A$$s marginal tax rate in both years was $35$ percent.$$a$.$Compute Firm A$$s net cash low attributable to the asset purchase in each year.$$b$.$Compute Firm A$$s adjusted basis in the asset at the end of each year.$$

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$$Ryland Company, a calendar year taxpayer, purchased commercial realty for $$2$ million and allocated $$200,000$ cost to the land and $$1\mathrm{.}8$ million cost to the building.$$Ryland placed the real estate in service on May $21.$a$.$Compute Ryland$$s MACRS deprecoiation with respect to the realty for the year of$$purchase$.$b$.$How would your answer change if Ryland placed the realty in service on September $2$ instead of May $21?$c$.$How would your answer to part a change if the building was a residential apartment$$complex instead of a commercial ofice?$$

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$$Mr$.$ and Mrs$.$ FB$,$ a retired couple, decided to open a family restaurant. During March$$and April, they incurred the following expenses.

$$Prepaid rent on commercial real estate$$

$($$$2,100$ per month from April through December$)$$ $18,900$

Prepaid rent on restaurant equipment$$

$($$$990$ per month from April through December$)8,910$

Advertising of upcoming Grand Opening $900$

Staff hiring and training $11,500$

TOTAL $$$ $40,210$

$$Mr$.$ and Mrs$.$ FB served their first meal to a customer on May $1.$ Determine the tax$$treatment of the above expenses on their tax return.