Dana forms a small manufacturing company. Her company places the following ng properties into service during the year, on the dates indicated:

4.    Dana forms a small manufacturing company. Her company places the following ng properties into service during the year, on the dates indicated:

Type of property                          Date placed in service                Cost_____

Business building                       April 6                                             $275,000

Furniture                                       June 5                                               $57,000

Machinery                                     September 2                                  $65,000

Computer                                      December 27                                 $25,000

She chooses not to do any Section 179 expense, and also elects not to take bonus depreciation.  She uses MACRS depreciation.  Calculate the first year depreciation on the building, and also on the machinery: