ABC, Inc. began business on April 1, 2021. It filed a short-year return for 2021 covering April 1 through December 31. On May 1, 2021, Machine A was placed in service. The machine had an adjusted basis of $10,000. ABC, Inc. will depreciate it over seven years using the 200% declining balance method using the half-year convention. It will not claim bonus depreciation for the machine. How much is the 2021 depreciation deduction for Machine A