On April 1, 2023, Bullen Company transferred machinery used in its business to Eaton, Inc. in exchange for Eaton common stock. Both Bullen and Eaton use the calendar year for tax purposes. Bullen’s exchange of property for stock qualified as a nontaxable exchange under Section 351. Consequently, Bullen’s adjusted tax basis in the machinery carried over to become Eaton’s tax basis. Bullen purchased the machinery in 2021 for $413,000 cash. The machinery was seven-year recovery property, and Bullen deducted a total of $160,161 MACRS depreciation in 2021 and 2022. Compute the 2023 MACRS depreciation deduction with respect to the machinery allowed to Bullen Company and to Eaton, Inc.