herald corporation a calendar year taxpayer purchased and placed

Herald Corporation is also considering the purchase of $450,000 of additional office furniture. It could wait until January to make the purchase, or it could buy the furniture and place it in service in December to try to increase its current-year tax depreciation deduction. What impact would this pro-posed purchase have on Herald’s depreciation deduction for its year ending December 31, 2013 if the additional office furniture is (a) new or (b) used?