Prompt: Submit the first tax research assignment. The question is: Determine the MACRS depreciation tax deduction for an asset. The asset: a new commercial-sized refrigerator purchased by a caterer. The refrigerator cost $50,000 and was purchased in October last year. You are to determine the tax deduction for last year. Ignore the "bonus" 100% depreciation that expires in 2023. Requirements: Prepare either an Excel spreadsheet or a Word file and upload it to Canvas. Do not upload a PDF. It must contain the following: The name and number of the IRS Publication that tells how to depreciate property. The year of the publication that you are using. The web address of the publication's PDF. I did not find any description in the publication that listed commercial refrigerators, so the category would be "Any property that does not have a class life and has not been designated by law as being in any other class." State plainly the life (in years) of this kind of property. Assume the half-year convention applies, so the depreciation starts in the middle of last year. Find the table for 3-, 5-, 7-, 10-, 15-, and 20-Year Property Half-Year Convention. Give the page number of this