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Evergreen Corporation (calendar year-end) acquired the following assets during the current year: (Use MACRS Table 1 and Table 2.)

Asset	Date Placed in Service	Original Basis
Machinery	October 25	$ 82,000
Computer equipment	February 3	19,000
Used delivery truck*Footnote asterisk	August 17	32,000
Furniture	April 22	165,000

^*Footnote asteriskThe delivery truck is not a luxury automobile.

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.

a. What is the allowable depreciation on Evergreen's property in the current year, assuming Evergreen does not elect 179 expense and elects out of bonus depreciation?

Table 1 MACRS Half-Year Convention Depreciation Rate for Recovery Period 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 33.33% 20.00% 4.29% 0.00% 5.00% 3.750% Year 2 44.45 32.00 24.49 18.00 9.50 7.219 Year 14.81 19.20 17.49 14.40 8.55 6.677 Year 4 7.4 11.52 2.49 11.52 7.70 5.177 Year 5 11.52 8.93 9.22 6.93 5.713 Year 6 5.76 8.92 7.37 6.23 5.285 Year 8.93 ).55 5.90 4.888 Year 4.46 6.55 5.90 4.522 Year 9 5.56 5.91 4.462 Year 10 5.55 5.90 4.461 Year 11 .28 5.9 1.462 Year 12 5.90 4.461 Year 13 5.91 4.462 Year 14 5.90 4.461 Year 15 5.9 4.462 Year 16 2.95 4.461 Year 17 4.462 Year 18 4.461 Year 19 4.462 Year 20 4.461 Year 21 2.231TABLE 2a MACRS Mid-Quarter Convention: For property placed in service during the first quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 35.00% 25.00% Year 26.0 21.4 Year 3 15.60 5.31 Year 4 11.01 0.93 Year 5 1.0 3.75 Year 1.38 8.74 Year 8.75 Year 8 1.09 TABLE 2b MACRS Mid-Quarter Convention: For property placed in service during the second quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 25.00% 17.85% Year 30.0 23.47 Year 18.00 6.76 Year 4 11.37 1.97 Year 11.37 8.87 Year 6 4.26 8.87 Year 7 8.87 Year 8 3.34 TABLE 2c MACRS Mid-Quarter Convention: For property placed in service during the third quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 15.00% 10.71% Year 2 34.00 25.51 Year 20.40 18.22 Year 4 2.2 13.02 Year 5 1.30 9.30 Year 7.06 3.85 Year 7 8.86 Year 8 5.53 TABLE 2d MACRS-Mid Quarter Convention: For property placed in service during the fourth quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 5.00% 3.57% Year 38.00 27.55 Year 22.80 19.68 Year 4 13.68 14.06 Year 5 0.94 10.04 Year 9.58 3.73 Year 8.73 Year 8 7.64

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