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:

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?