An asset $($not an automobile$)$ put in service in June $2022$ has a depreciable basis of $$87,000$ and a recovery period of $5$ years. It is the only asset placed in service this year. Assuming bonus depreciation is used, a half$-$year convention, and the expensing election is made, what is the maximum amount of cost that can be deducted in $2022($assume no income limitation$)?$