8. During 2010, William purchases the following capital assets for use in his catering business:

New passenger automobile (September 30) $21,500 Baking equipment ( June 30) 6,500 Assume that William decides to use the election to expense on the baking equipment but not on the automobile, and he also uses the MACRS accelerated method to calculate depreciation. He also takes bonus depreciation on the automobile. Calculate William’s maximum depreciation deduction for 2010, assuming he uses the automobile 100 percent in his business.

$ ____________