Amway Corporation acquires a used desk on

December 26, 2019, and places the desk in

service on February 2, 2020 at a cost of

$15,000. It does not purchase or place into

service any other assets during either 2019 or

2020.

The corporation does not elect IRC Section 179

and elects out of first-year bonus depreciation.

The corporation has taxable income, before any

IRC Sect. 179 deduction, of $3.1 million for the

year.

What is the total amount of cost recovery

deductions that the corporation can take on

the desk, if any, for 2019, 2020 and 2021?