Other property depreciation 5 yrs 200DB MQ convention $310 basis

Hi,

The other property costs $310. Service date 9/25/2023. recover: 5 years, 200DB, MQ convention.

CPA reported depreciation $47 for 2023.  For 2024 depreciation, I used TurboTax premium and it reported $86, however the online MACRS depr. calculator gave $47 for 2023, but for 2024 it's 105. Can you let me know which one is correct.

The URL for calculator is https://goodcalculators.com/macrs-depreciation-calculator/