3)

ABC LLC placed the following assets into service during the taxable year. Determine the total MACRS depreciation to which ABC is entitled for the year assuming ABC does not elect 179 expensing and elects out of bonus depreciation (meaning no 179 or bonus)

FOR THE TAX YEAR 2019

ASSET	IN SERVICE DATE	LIFE	COST
Machinery	11/15/2019	7	13,000
Computer	2/21/2019	5	10,000
Furniture	07/19/2019	7	6,300

A) 1,189

B) 3,364

C) 4,639

D) 4,758