Determine the MACRS Cost Recovery Deductions for 2013 and 2014

Determine the MACRS cost recovery deductions for 2013 and 2014 on the following assets that were purchased for use in a farming business on July 15,2013.The taxpayer does not wish to use the Section 179 election and elects out of bonus depreciation..
$\begin{array}{lr}\text { Assets } & \text { Cost } \\\text { Breeding hogs } & \$ 20,000 \\\text { Daity cattle } & 20,000 \\\text { Tractor } & 20,000\end{array}$
a.Breeding hogs depreciation:Total 2013 Breeding hogs Cost Recovery Deduction (show your calculations)Total 2014 Breeding hogs Cost Recovery Deduction (show your calculations)
b.Dairy cattle depreciation:Total 2013 Dairy Cattle Cost Recovery Deduction (show your calculations)Total 2014 Dairy Cattle Cost Recovery Deduction (show your calculations)
c.Tractor depreciation:Total 2013 Tractor Cost Recovery Deduction (show your calculations)Total 2014 Tractor Cost Recovery Deduction (show your calculations)
d.Assume the Breeding hogs are sold for $25,000 on February 1, 2015. Determine the adjusted basis of the hogs as of the sale date and the realized gain (loss) on the sale. Show your calculations.Adjusted basis__________Realized gain (loss)__________