?Acorn Construction $($calendar$-$year$-$end C corporation$)$ ?has had rapid expansion during the last half of the current year due to the housing market's recovery. The company has record income and would like to maximize its cost recovery deduction for the current year. $($Use MACRS Table $1,$ ?Table $2,$ ?Table $3,$ ?Table $4,$ ?and Table $5.)$

Note: Round your answer to the nearest whole dollar amount.

Acorn provided you with the following information:

Asset Placed in Service Basis

New equipment and tools August $20$ ?$ $3,800,000$

Used light$-$duty trucks October $172,000,000$

Used machinery November $61,525,000$

Total $ $7,325,000$

The used assets had been contributed to the business by its owner in a tax$-$deferred transaction two years ago.

a$.$ ?What is Acorn's maximum cost recovery deduction in the current year?