For each of the following assets, indicate the MACRS property class and depreciation method.
1. A pharmaceutical company bought a new microscope to use in its Research and Development Divsion.
2. A midwestern farmer constructed a new bam to house beef cattle.
3. A steel fabrication company bought a machine, which is expected to be useful for 18 years.
4. The president of an insurance company authorized the purchase of a new desk for her office.
5. A pizza restaurant purchased a new delivery car.
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