Suppose a computer software developer for a certain company purchased a computer system for $85,000 on April 27, 2017. The computer system is used for business 100% of the time. The accountant for the company elected to take a $10,000 Section 179 deduction, and the asset qualified for a special depreciation allowance. (a) What was the basis for depreciation (in %) of the computer system? (See Table 17-4.) (b) What was the amount (in %) of the first year's depreciation using MACRS? (See Table 17-1 and Table 17-2)